---
kind: "section"
citation: "20 C.F.R. § 404.1251"
title: "20"
number: "404.1251"
heading: "Final reports—for wages paid prior to 1987."
url: "https://uscodex.org/cfr/20/404.1251"
---

# §404.1251. Final reports—for wages paid prior to 1987.


If a political subdivision is legally dissolved, the State shall file a final report on that entity. The report shall include each coverage group whose existence ceases with that of the entity. It shall:

- (a) Be marked “final report”;
- (b) Cover the period during which final payment of wages subject to the agreement is made; and
- (c) **Indicate the last date wages were paid.**

## Notes

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]

### Authority

Authority: Secs. 205, 210, 218, and 702(a)(5) of the Social Security Act (42 U.S.C. 405, 410, 418, and 902(a)(5)); sec. 12110, Pub. L. 99-272, 100 Stat. 287 (42 U.S.C. 418 note); sec. 9002, Pub. L. 99-509, 100 Stat. 1970.

### Source

Source: 53 FR 32976, Aug. 29, 1988, unless otherwise noted.

### Amendments

[53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]