Part 19 - State and Local Coverage Handbook

Chapter 150–Resource Guides and Informational Tools

Subchapter 05 – Resource Materials

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

This transmittal provides general reminders based on common errors in submitting modifications and dissolutions. It is not a substitute for existing legal authorities. This section does not cover all situations that may arise.

Summary of Changes

SL 15005.020 Desk Guide to Modifications and Dissolutions

This new section provides general reminders based on common errors in submitting modifications and dissolutions.

Part 19 - State and Local Coverage Handbook

Chapter 400 – Agreements and Modifications

Subchapter 01 – Agreements and Modifications

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

We are updating SL 40001.420B and SL40001.420D to clarify processing procedures for regional offices and state social security administrators when preparing and making minor corrections to a modification before executing it.

Summary of Changes

SL 40001.420 Modifications to the Original Agreement

Our updates reflect the following changes:

• •

  Subsection C - We combined this subsection (Content of modification) processing instructions with subsection B (Preparing modifications)

• •

  Subsection D - We moved this subsection (Forwarding additional information with modification) to subsection C.

• •

  Subsection E1 - We moved this subsection (Before the modification is executed) to subsection D and revised the subsection title (Minor corrections before executing the modification) and processing instructions

• •

  Subsection E2 - We moved this subsection (After the modification is executed) to subsection F and revised the subsection title (Notification of approval)

Part 19 - State and Local Coverage Handbook

Chapter 400 – Agreements and Modifications

Subchapter 01 – Agreements and Modifications

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

This transmittal updates SL 40001.490 Agreement and Modification Exhibits, with a new subsection for Closing Agreement Modifications. SSA Regional Office Specialist and State Social Security Administrators may use these exhibits as examples when processing request for retroactive coverage beyond the three-year FICA statute of limitation period.

Summary of Changes

SL 40001.490 Agreement and Modification Exhibits

We revised the entire section to comply with the agency Plain Language writing guides.

Subsection H New. We added Closing agreement modifications

Part 19 - State and Local Coverage Handbook

Chapter 400 – Agreements and Modifications

Subchapter 01 – Agreements and Modifications

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

This transmittal updates SL 40001.420, Modifications to the Original Agreement, with notice language used in a modification for retroactive coverage under section a 218 agreement. The language informs the entity that the modification is contingent upon their execution of the closing agreement with the Internal Revenue Service.

Summary of Changes

SL 40001.420 Modifications to the Original Agreement

Subsection G has been updated to include required language to add to a modification needing a closing agreement with the Internal Revenue Service.

Part 19 - State and Local Coverage Handbook

Chapter 400 – Agreements and Modifications

Subchapter 01 – Agreements and Modifications

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

This transmittal updates SL 40001.420, Modifications to the Original Agreement, with new policy and procedure when a state or local government submits a Social Security or Medicare-only modification to SSA for approval.

Summary of Changes

SL 40001.420 Modifications to the Original Agreement

We made non-substantive editorial revisions to reflect current terminology, to clarify our rules and to comply with the Agency initiative to write in plain language.

Subsection E. We revised the instructions to read, “Send a copy of Regional Chief Council Opinions substantiating approval to OEPIP” to clarify the policy.

Subsection G. New subsection added to define the closing agreement and explain that any modification to a Section 218 Agreement requesting a period of coverage in excess of the three years beyond the statute period for FICA tax collection, must be processed and approved, incorporating a closing agreement between the state or local government entity and the IRS. We include an exhibit of the IRS’s Closing Agreement on Final Determination of Tax Liability and Covering Specific Matters.

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

Social Security coverage is available to State and local government employees through a Federal-State agreement authorized by Section 218 of the Social Security Act. The Section 218 Agreement represents a mutual commitment to assure that participation in the Social Security program is a viable part of employee benefit programs available to State and local government employees. The Social Security Administration (SSA) regulations at 20 C.F.R. §404.1204 requires that each State designate at least one State official to act for the State in administering that State’s Section 218 Agreement. This transmittal identifies the responsibilities of the state administrator.

Summary of Changes

SL 10001. 001 SLCH Subchapter 10001 – PDF File

Contains the updated subchapter SL 10001.000 pdf file.

 

SL 10001.130 State Social Security Administrator Responsibilities

We rewrote this section to address the recommendation published in the September 2010, Government Accountability Office (GAO) report to Congressional requesters on the treatment of State and local government employees (GAO-10-938). The GAO recommended that SSA modify policy guidance to clarify State responsibilities governing their oversight of public employers and set clear expectations for the steps state administrators should take in implementing these responsibilities.