20 C.F.R. § 404.1201

Scope of this subpart regarding coverage and wage reports and adjustments

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This subpart contains the rules of SSA about:

(a) Coverage under section 218 of the Act—

(1) How a State enters into and modifies an agreement; and

(2) What groups of employees a State can cover by agreement.

(b) Contributions, wage reports, and adjustments—for wages paid prior to 1987—

(1) How a State must identify covered employees and what records it must keep on those employees;

(2) Periodic reviews of the source records kept on covered employees;

(3) How and when a State must report wages and pay contributions;

(4) What the State's liability for contributions is and how SSA figures the amount of those contributions;

(5) What happens if a State fails to pay its contributions timely;

(6) How errors in reports and contribution payments are corrected;

(7) How overpayments of contributions are credited or refunded;

(8) How assessments are made if contributions are underpaid; and

(9) How a State can obtain administrative or judicial review of a decision on a credit, refund, or assessment.

[53 FR 32976, Aug. 29, 1988, as amended at 57 FR 59911, Dec. 17, 1992; 65 FR 16813, Mar. 30, 2000]
Notes of Decisions
Cited in 3 cases, 1986–2008 · leading case: Bd. of Educ. v. Connecticut State Employees Ret. Comm'n, 556 A.2d 572 (Conn. 1989).
Bd. of Educ. v. Connecticut State Employees Ret. Comm'n, 556 A.2d 572 (Conn. 1989). “§ 418 (a) (l); 1 20 C.F.R. § 404.1201 (a). The state of Connecticut entered into such an agreement on January 24, 1952.”
Dunlop v. State of Minn., 626 F. Supp. 1127 (D. Minnesota 1986). · cites it 2× “404.1285, et seq. In response, plaintiffs argue that it is not impossible for the United States to reimburse the State for over-contributions prior to 1980 although there is no regulation which so requires.”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2008). “2007) (providing for voluntary agreements for Social Security coverage of state and local government employees); see also 20 C.F.R. § 404.1201 (a) (2007). A Section 218 Agreement covers positions, not individuals, by way ofcoverage groups.”
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