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A retirement system is any pension, annuity, retirement or similar fund or system maintained by a State or local government or instrumentality. The purpose of the system is to provide retirement benefits to participating employees. The Internal Revenue Service has the responsibility for determining whether a retirement system not covered by a Section 218 Agreement (see §1000.2) qualifies to be exempt from mandatory Social Security and Medicare coverage. (See §1000.5.)
The State determines if you are a member of a retirement system under State law. Generally, you are considered a member of a retirement system if you can qualify for benefits under that system based on your present job.
Last Revised: Oct. 11, 2005
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Last reviewed or modified Monday Jan 14, 2008 |