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- Divided Retirement Systems Section 1008 of the Social Security Handbook gives guidance on which states have "divided retirement systems," i.e., employees who are covered by state retirement systems but not by Social Security.
- Maximum Benefits and Contributions Limits Updated each year to include changes made by IRS to 403(b), 401(k), 457(b), defined benefit, defined contribution, employee stock ownership ("ESOP"), individual retirement ("IRA"), SIMPLE, and simplified employee pension ("SEP") plans and by the Social Se
- Social Security Administration
- Social Security Handbook
- Social Security Online: State and Local Government Employers Excerpt: "You will find information about how public employees are covered for Social Security and Medicare, frequently asked questions, laws and regulations, Publications, who to contact in your State, and related web links that will help you understand
- Windsor Same-Sex Marriage Claims Social Security Administration guidance for married same-sex couples