Part 19 - State and Local Coverage Handbook
Chapter 100 - Introduction to State and Local Coverage Handbook
Subchapter 01 - Introduction
Audience
State Social Security Administrators
Regional Offices -- RSI Team Leaders
Parallel Social Security Field Offices -- District Managers
Regional General Counsel Staff
Originating Component
OISP
Effective Date
Upon Receipt
Background
Beginning in1951, States were allowed to enter into voluntary agreements, called Section
218 agreements, with the Federal government, to provide Social Security coverage to
State and local government employees not covered by a retirement system. SSA regulation
requires each State to designate an official to act on behalf of the State in administering
the State’s Section 218 agreement. This section identifies the responsibilities of
the state administrator, SSA, and the IRS, when administering coverage under Sections
218 and 210 of the Social Security Act.
Summary of Changes
SL 10001.120
SSA-IRS Responsibilities
This section is revised to reestablish policy that was formerly published in RM 04138.010, but designated obsolete for that section on 02/14/2008.
Subsection A. Added a bullet indicating the requirement for Social Security to maintain Section
218 agreements permanently. Added a bullet indicating that Section 218 correspondence
should be maintained permanently.
SL 10001.130 State Social Security Administrator Responsibilities
This section is revised to reestablish policy that was formerly published in RM 04138.010, but designated obsolete for that section on 02/14/2008.
Subsection A. Added a bullet indicating the requirement for state administrators to maintain Section
218 correspondence permanently. Added the word “permanently” to a bullet.
Subsection B. Updated SSA, ORDP, OISP, OEPIP mailing address.