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convinced that this was the case, because of certain wording in the District A c t , and suggested that it might be w ell to contact the Attorney G eneral, previous correspondence having been directly with the State Retirement Board. Counsel agreed to do this. The Attorney General replied an Ju ly 16, 1958 that the identical question had been submitted to his office previously and that the District was not a public employer within the meaning of the Retirement A c t. . The matter was placed on the agenda for the meetings of November 5fh and 12th, 1958, but was not taken u p . However, informal arrangements were made for introduction by M r. Ryan in the 1959 legislative session of an amendment to the State Retirement A c t including the District in the definition of a public employer. The amendment was sub­sequently enacted and the District became eligible for membership in the State Retirement system. O n March 2, 1959, the Manager wrote to,the Public Employees Retirement Board requesting information as to the steps.necessary to enter the State Retirement system. He was advised that upon submission of certain personnel records, the information would be submitted to actuaries for an estimate of the amount which would have to be paid by the District to cover past services of employees. The information was furnished on March 26, 1959. However, in acknowledging, its receipt, the Executive Secretary of the.Retirement Board called attention to the fact that the retirement act prohibited dual coverage under Social Security., in case the District had that coverage. The estimate of the amount to be paid by the District was furnished by the Executive Secretary of the Retirement Board in a letter received A p ril 13, 1959 and distributed to the Board. O n the same date, the Manager wrote to the State Employment Security Department.to find out the steps necessary to w ith­draw from the Social Security coverage, the attached letter in reply being received on A p ril 23, 1959. It is evident from the letter that no.early entrance, into the State Retirement system would be possible, at least five years being required after Ju ly 1, 1959. In view of this situa­tion, it is suggested that the Board may wish to.again consider M f. Block's recommendations or to work toward a group annuity plan in some other w a y . /s/ W . C . RENSHAW Las Vegas Valley Water District. i April 21, 1959 Chief Engineer and General Manager P . O . Box 4427, P . O . Annex Las Vegas, Nevada Sub|ect: Identification N o . 69-0880025 Gentlemen: Your letter of A p ril 13, 1959, makes inquiry relating to the termination of your Agree­ment, with this Department, the. State agency authorized for the administration of O A S I, of Federal O ld Age and Survivors Insurance coverage, which has.been extended to j employees of your organization since Ju ly 1, 1957. Section 218 fe),. Title .11 of the Social Security A c t,, prescribes that at least two years advance notice, in writing be