Delaware Code § 29-401

et seq.];
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(2) The State will pay to the Secretary of the Treasury, at such time or times as may be prescribed under the Social Security Act,
contributions with respect to wages, as defined in § 5701 of this title, equal to the sum of the taxes which would be imposed by the
Federal Insurance Contributions Act if the services covered by the agreement constituted employment within the meaning of such Act;
(3) Such agreement shall be effective with respect to services in employment covered by the agreement performed after a date
specified therein but in no event may it be effective with respect to any such services performed prior to the first day of the calendar
year in which such agreement is entered into or in which the modification of the agreement making it applicable to such services is
entered into, except that with respect to an agreement or modification thereof entered into prior to January 1, 1954, the agreement or
modification thereof may be effective with respect to such services performed on or after January 1, 1951, except that a modification
entered into after December 31, 1954, and prior to January 1, 1958, may be effective with respect to services performed after December
31, 1954, or after a later date specified in such modification;
(4) All services which constitute employment and are performed in the employ of the State by employees of the State shall be covered
by the agreement; provided, however, that services which may be excluded under the Social Security Act may be excluded by the
agreement and provided further that the agreement may be drawn to exclude all employees of the State without prejudice to the right
to cover employees of the State in a subsequent modification of the agreement;
(5) All services which (i) constitute employment as defined in § 5701 of this title, (ii) are performed in the employ of a political
subdivision of the State and (iii) are covered by a plan which is in conformity with the terms of the agreement and has been approved by
the State Agency under § 5706 of this title shall be covered by the agreement; provided, however, that services which may be excluded
under the Social Security Act may be excluded by the agreement;
(6) As modified, the agreement shall include all services described in either paragraph (4) or (5) of this section and performed by
individuals to whom § 218(c)(3)(B) of the Social Security Act [42 U.S.C. § 418] is applicable and shall provide that the service of
any such individual shall continue to be covered by the agreement in case the individual thereafter becomes eligible to be a member
of a retirement system; and
(7) As modified, the agreement shall include all services described in either paragraph (4) or (5) of this section and performed by
individuals in positions covered by a retirement system with respect to which the Governor has issued a certificate to the Secretary of
Health, Education and Welfare pursuant to § 5710(b) of this title.

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