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Ordinarily, only individuals in an employment relationship on a specific date, set out in the agreement, can obtain retroactive coverage for services. However, under certain conditions, a State may consider former employees, whose earnings were incorrectly reported to the Internal Revenue Service, to be in the coverage group for the period of retroactive coverage.
Last Revised: Jul. 8, 2004
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Last reviewed or modified Monday Jan 14, 2008 |