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Social Security Replacement Plans for Government and Public Agency Employees
Best Best & Krieger LLPLink to more items from this source
Nov. 3, 2015

"Steps for analyzing OASDI coverage: [1] If the employee's position is covered by an agreement [by a Section 218 Agreement] and no exclusion applies, the employee is covered. A Section 218 Agreement is a written agreement in which a State or local government voluntarily agrees to participate in Social Security. Note that once a State or local government agency becomes covered by a Section 218 Agreement, it is not permitted to withdraw or cancel its participation. [2] If the employee's position is not covered under a Section 218 Agreement and the employee is covered by a SSRP, the employee's coverage under OASDI is not mandatory -- the sponsoring employer can opt out of OASDI."

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