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QUICK REFERENCE GUIDE FOR PUBLIC EMPLOYERS <br />CONTENTS <br />INTRODUCTION <br />1 COMPENSATION <br />2 SOCIAL SECURITY AND MEDICARE COVERAGE <br />3 PUBLIC RETIREMENT SYSTEMS <br />4 RETIREMENT PLANS <br />5 FEE -BASED PUBLIC OFFICIALS <br />6 SPECIAL SITUATIONS FOR PUBLIC WORKERS <br />7 FRINGE BENEFITS <br />8 INFORMATION REPORTING <br />9 BACKUP WITHHOLDING <br />REFERENCE INFORMATION: <br />KEY DATES — SECTION 218 <br />SOCIAL SECURITY COVERAGE (FLOWCHART) <br />MEDICARE COVERAGE (FLOWCHART) <br />FOR MORE INFORMATION <br />-2- <br />-3- <br />-4- <br />-5- <br />-5- <br />-6- <br />-7- <br />-9- <br />-16- <br />-19- <br />-21- <br />-22- <br />-23- <br />-24- <br />This guide is intended to provide basic information on the subjects covered. It <br />reflects the interpretation by the IRS of tax laws, regulations, and court decisions. <br />The explanations in the guide are intended for general guidance only, and are <br />not intended to provide a specific legal determination with respect to a particular <br />set of circumstances. Additional research may be required before a <br />determination may be made on a particular issue. Citations to legal authority are <br />included in the text. You may contact the IRS for additional information. You may <br />also want to consult a tax advisor to address your situation. <br />1 <br />