AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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IRS: Gov't Employees Exempt from Medicare Portion of FICA Only if Participating in Retirement System
Internal Revenue Service [IRS] May 12, 2003
Excerpt: This ruling provides that for the continuing employment exception to the Medicare portion of the Federal Insurance Contributions Act tax to apply to service performed by an employee of a state, political subdivision, or instrumentality thereof, such employee must be a member of a retirement system pursuant to section 3121(b)(7)(F) of the Code. Rev. Ruls. 86–88 and 88–36 supplemented.
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