Social Security Administration § 404.1202December 12th, 2023
FiledDecember 12th, 2023paid before 1987, the State assumes full financial and reporting responsibility for all groups covered under its agree- ment. The agreement may not be ter- minated in its entirety or with respect to any coverage group under that agreement. For payments due on wages paid in the year 1987 and years later, section 9002 of Pub. L. 99–509 amends section 218 of the Act by transferring responsibility for collecting contribu- tions due and receiving wage reports from the Social Security Administra- tion (SSA) to the Internal Revenue Service (IRS). Sections of the regula- tions wholly or partly affected by this amendment to the Act are appended with the phrase ‘‘—for wages paid prior to 1987.’’