TN 1 (12-97)

A. Policy - benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Finnish coverage credits apply to the following types of benefits:

• U.S. retirement, survivors and disability benefits. The agreement does not apply to Medicare benefits, or Supplemental Security Income payments.

• Finnish old-age, survivors and disability benefits under the National Pensions Scheme (NPS) and under the Employment Pensions Scheme (EPS). The agreement does not apply to other benefit programs, such as those shown below in section B.

B. Policy - Taxes included

The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:

• U.S. Social Security taxes (FICA and SECA), including the Medicare portion, and

• Finnish Social Security taxes that finance old-age, survivors, disability, sickness and maternity insurance, and child allowances.

C. Reference

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.700 -RS 02001.748.