72 S T A T. ]
PUBLIC LAW 8 5 - 8 4 0 - A U G. 28, 1968
1045
tern establislied by title II of the Social Security Act ex- 42 USC 401-425. tended to service performed by its employees and that at least two-thirds of its employees concur in the filing of the certificate. Such certificate may be filed only if it is accompanied by a list containing the signature, address, and social security account number (if any) of each employee who concurs in the filing of the certificate. Such list may be amended at any time prior to the expiration of the twentyfourth month following the calendar quarter in which the certificate is filed by filing with the prescribed official a supplemental list or lists containing the signature, address, and social security account number ^if any) of each additional employee who concurs in the filing of the certificate. The list and any supplemental list shall be filed in such form and manner as may be prescribed by regulations made under this chapter. " (B) The certificate shall be in etl'ect (for purposes of subsection (b)(8)(B) and for purposes of section 210(a) ^o*'* P- '°4^« (8)(B) of the Social Security Act) tor the period beginning ^"<«' P* 'O^S. with whichever of the following may be designated by the organization: "(i) the first day of the calendar quarter in which the certificate is filed, "(ii) the first day of the calendar quarter succeeding such quarter, or "(iii) the first day of any calendar quarter preceding the calendar quarter in which the certificate is filed, except that, in the case of a certificate filed prior to January 1, 1960, such date may not be earlier than January 1, 1956, and in the case of a certificate filed after 1959, such date may not be earlier than the first day of the fourth calendar quarter preceding the quarter in which such certificate is filed. " (C) I n the case of service performed by an employee whose name appears on a supplemental list filed after the first month following the calendar quarter in which the certificate is filed, the certificate shall oe in effect (for purposes of subsection (b)(8)(B) and for purposes of section 210 (a)(8)(B) of the Social Security Act) only with respect to service performed by such individual for the period beginning with the first aay of the calendar quarter m which such supplemental list is filed. " (D) The period for which a certificate filed pursuant to this subsection or the corresponding subsection of prior lawis effective may be terminated by the organization, effective at the end of a calendar quarter, upon giving 2 years' advance notice in writing, but only if, at the time of the receipt of such notice, the certificate has been in effect for a period of not less than 8 years. The notice of termination may be revoked by the organization by giving, prior to the close of the calendar c[uarter specified in the notice of termination, a written notice of such revocation. Notice of termination or revocation thereof shall be filed in such form and manner, and with such official, as may be prescribed by regulations made under this chapter. " (E) If an organization described in subparagraph (A) employs both individuals who are in positions covered by a pension, annuity, retirement, or similar fund or system established by a ^tate or by a political subdivision thereof and
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