StacksVerified U.S. regulatory reference

20 CFR §404.1251

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)Be marked “final report”;
  2. (b)Cover the period during which final payment of wages subject to the agreement is made; and
  3. (c)Indicate the last date wages were paid.