[Federal Register Volume 76, Number 213 (Thursday, November 3, 2011)]
[Notices]
[Page 68243]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-28533]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA-2011-0068]


Social Security Rulings, SSR 91-1c and SSR 66-18c; Rescission of 
Social Security Rulings (SSR) 66-18c and SSR 91-1c

AGENCY: Social Security Administration.

ACTION: Notice of rescission of Social Security Rulings.

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SUMMARY: In accordance with 20 CFR 402.35(b)(1), the Commissioner of 
Social Security gives notice of the rescission of Social Security 
Rulings (SSR) 66-18c and SSR 91-1c.

DATES: Effective Date: This rescission will be effective on November 3, 
2011.

FOR FURTHER INFORMATION CONTACT: Joann S. Anderson, Office of Income 
Security Programs, Social Security Administration, 6401 Security 
Boulevard, Baltimore, MD 21235-6401, (410) 965-6716 or TTY (410) 966-
5609, for information about this notice. For information on eligibility 
or filing for benefits, call our national toll-free number, 1-(800) 
772-1213 or TTY 1-(800) 325-0778, or visit our Internet site, Social 
Security Online, at http://www.socialsecurity.gov.

SUPPLEMENTARY INFORMATION: SSRs make available to the public 
precedential decisions related to the Federal old age, disability, 
Supplemental Security Income, special veterans' benefits, and black 
lung benefits programs. SSRs may be based on determinations or 
decisions made at all levels of administrative adjudication, Federal 
court decisions, Commissioner's decisions, opinions of the Office of 
the General Counsel, and other interpretations of the law and 
regulations.
    We have historically presumed that corporate officers and self-
employed individuals could report less than their actual earnings to 
avoid deductions from retirement benefits under the annual earnings 
test. Accordingly, we developed detailed procedures to question 
earnings reported by corporate officers and self-employed individuals 
during periods of alleged retirement. These procedures sometimes 
entailed extensive interviews regarding the nature and extent of the 
individual's business activities and the distribution of income within 
the company or corporation.
    In 1966, we issued SSR 66-18c to reflect the district court's 
decision in Hellberg v. Celebrezze, 245 F.Supp. 390 (W.D. Mo. 1965), in 
which the court held that we have the authority to investigate the 
validity of a business transfer to determine its sufficiency for 
purposes of the annual earnings test. The court found that we could 
declare a transfer invalid for earnings test purposes, even though it 
is valid for other purposes under State law, if the former legal 
titleholder retains a beneficial interest in the business and continues 
to perform substantially similar services for the business after the 
transfer.
    On February 5, 1991, we issued SSR 91-1c to reflect the decision of 
the United States Court of Appeals for the Eleventh Circuit in Martin 
v. Sullivan, 894 F.2d 1520 (11th Cir. 1990). The court determined that 
we have the authority to investigate any business arrangements that 
appear to be for the purpose of qualifying for benefits or avoiding 
benefit deductions under the annual earnings test.
    We recently decided to eliminate our current procedures for 
questioning corporate officers' and self-employed individuals' 
allegations of retirement. We have found that, over the long term, 
questioning retirement allegations has made no significant difference 
in Trust Fund outlays. By eliminating our questionable retirement 
procedures, we will reduce the public burden, save our scarce 
administrative resources, and increase the efficiency of the retirement 
determination process.
    Since we are eliminating our current procedures for questioning 
corporate officers' and self-employed individuals' retirement 
allegations, the SSRs that relate to those procedures are no longer 
needed. Therefore, we are rescinding SSR 66-18c and SSR 91-1c as 
obsolete.

(Catalog of Federal Domestic Assistance Program Nos. 96.002, Social 
Security-Retirement Insurance, and 96.004 Social Security-Survivors 
Insurance)

    Dated: October 27, 2011.
Michael J. Astrue,
Commissioner of Social Security.
[FR Doc. 2011-28533 Filed 11-2-11; 8:45 am]
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