The legal requirements in section 205(c) of the Act that govern when an earnings record
(E/R) may be revised and the exceptions (see RS 02201.008) which permit revision of an E/R after the time limitation.
NOTE: Do not confuse the statute of limitations with the rules of administrative finality
(see GN 04001.001 ff. and RS 02201.034) or with the conditions under which SSA may assess or refund contributions to a State
when State or local government employment is involved. (See RS 01510.020 - RS 01510.024)