State and Local Government Social Security Program

Program Information

The Oklahoma Department of Human Services, Finance Division is responsible for administering the Social Security and Medicare coverage program for all State and local governmental employers throughout the State of Oklahoma.  A significant part of the responsibilities is to assist all of Oklahoma's public employers by serving as a facilitator and communication bridge between those employers and the United States Social Security Administration (SSA) and Internal Revenue Service (IRS), which are the two principal federal agencies responsible for coverage, benefits, and tax withholdings associated with Social Security and Medicare.

Read more about Section 218 of the Social Security Act.

Full Social Security Referendum Procedures and information

Medicare Only Referendum Procedures

Frequently Asked Questions

Frequently Asked Questions

Karen Lawrence
State Administrator

Phone: (405) 521-3555

Mailing Address:
PO Box 25352
Oklahoma City, OK 73125

1. Questionnaire
2. Changes in Entity Name 
3. Legally Dissolved Entities 
   
   
   1. Dissolved Entity vs. Inactive Entity 
      A “dissolved” entity is an entity that has been legally dissolved and no longer exists. An “inactive” entity is an entity that no longer has any employees and has not been legally dissolved.
      
      When an entity becomes inactive or re-activated, the entity should contact the State Administrator, who has the responsibility of sending a letter to the Social Security Administration’s Regional Office.
      
      The letter should include the name of the entity, the entity's EIN, the modification number the entity is covered under, and the effective date of the entity's inactivation or the effective date of the entity's reactivation.
      
      
   2. Evidence of Legal Dissolution  
      The State [Contact State Administrator] must submit evidence which is legally sufficient to establish the fact of dissolution. The evidence must establish that the entity is not merely inactive or dormant, but that it no longer exists.

Primary Evidence of Dissolution

1. If the dissolution occurred as the result of a legal authority, evidence of the dissolution may be in the form of a copy of the legal authority under which the dissolution occurred. This may include:
   
   
   1. copy of a city ordinance, or
   2. copy of the order of an authorized official which effectuated the dissolution, or
   3. copy of the results of an election which authorized the dissolution.
      
      *Only one document in this situation is needed to establish dissolution. 
      
      
2. Where the dissolution resulted from the authorization of a legislative body (e.g., State Legislature, County Council, City Council, etc.), acceptable evidence would be proof that the legislative authorization had been carried out with either:
   
   
   1. reference (e.g., law review, Bar journal, legal periodical, legislative history journal, legal or
   2. legislative website, etc.) to the legislative authorization, or 
   3. a copy of the legislation
      
      If the legislative authorization did not by itself dissolve the entity, a copy of the administrative or other order is required. 
      
      
3. A statement of the fact of dissolution executed by the official of the State or political subdivision with whom orders of dissolution are filed is acceptable as evidence of dissolution.

For information regarding procedures for 'Legally Dissolved Entities' and/or 'Change in Entity Name', contact Social Security Administrator.

Library

Related Links

Social Security

• State Local Government Employers Regional Office
• Windfall Elimination Provision (Wep) Chart 

Medicare Information

• Official U.S. Government Site for Medicare

Internal Revenue Service

• IRS Forms and Publications
• Internal Revenue Service
• Tax information for Retirement Plans Community
• IRS Publication 963

Coalition to Preserve Retirement Security (CPRS) The Coalition's purpose is to ensure that State and Local Employees are allowed to preserve their retirement security through retirement plan

Police and Firefighters

The terms "police and fire fighter" do not include services in positions although connected with these functions are not actual police or fire fighter positions ( e.g., a police dispatcher). Positions such as constable, sheriff, etc. are usually considered to be police positions. SSA accepts the classification of these positions in State law or court cases.

Effective Aug. 15, 1994, all States may cover police and firefighters who are members of a retirement system. Members who are not a member of a retirement system is subject to the Mandatory coverage laws.

Read more about Police and Firefighters