{"data":{"id":"us/20-cfr-404.1205","jurisdiction":"us","citation":"20 CFR 404.1205","heading":"Absolute coverage groups.","body":"(a) General. An absolute coverage group is a permanent grouping of employees, e.g., all the employees of a city or town. It is a coverage group for coverage and reporting purposes. When used for coverage purposes, the term refers to groups of employees whose positions are not under a retirement system. An absolute coverage group may include positions which were formerly under a retirement system and, at the State's option, employees who are in positions under a retirement system but who are ineligible (see § 404.1208) to become members of that system.\n(b) What an absolute coverage group consists of. An absolute coverage group consists of one of the following employee groups:\n(1) State employees performing services in connection with the State's governmental functions;\n(2) State employees performing services in connection with a single proprietary function of the State;\n(3) Employees of a State's political subdivision performing services in connection with that subdivision's governmental functions;\n(4) Employees of a State's political subdivision performing services in connection with a single proprietary function of the subdivision;\n(5) Civilian employees of a State's National Guard units; and\n(6) Individuals employed under an agreement between a State and the U.S. Department of Agriculture as agricultural products inspectors.\n(c) Designated coverage groups. A State may provide coverage for designated (i.e., selected) absolute coverage groups of the State or a political subdivision. When coverage is extended to these designated groups, the State must specifically identify each group as a designated absolute coverage group and furnish the effective date of coverage and any optional exclusion(s) for each group. Where a State has provided coverage to designated absolute coverage groups, the State may, by modifying its agreement, extend that coverage to any absolute coverage group in the State.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"885f345149e24045b4a362492cc13e13ccb344774da0f89194d7df2e71db09c0","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1204","next":"us/20-cfr-404.1206"},"notice":"GroundRules: Original legal text. Not legal advice."}