# Update to Divided State Retirement Systems Coverage Group List and Technical Coverage Corrections Required by the Social Security Protection Act of 2004
> **US Social Security Administration** · Final rules. · Published 2005-07-21 · Effective 2005-07-21 · 70 FR 41954
## Document
- **Document number:** 05-14385
- **Category:** ssa-retirement
- **Agency:** US Social Security Administration
- **Federal Register citation:** 70 FR 41954
- **CFR reference:** 20 CFR 404
- **Publication date:** 2005-07-21
- **Effective date:** 2005-07-21
- **Docket:** Regulations No. 4
## Abstract

We are issuing these final rules to reflect in our regulations four self-implementing provisions in the Social Security Protection Act of 2004 (SSPA). One provision adds two States (Kentucky and Louisiana) to a list of States that are permitted to divide public employee retirement systems based on whether the State and/or local employees in positions under the systems want Social Security and/or Medicare coverage or not. The other three provisions make technical corrections to the Social Security Act (the Act) and the Internal Revenue Code (IRC) regarding various Social Security coverage issues.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/21/05-14385/update-to-divided-state-retirement-systems-coverage-group-list-and-technical-coverage-corrections)
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