BASIC (10-08)

A. Policy — Benefit Programs Included

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

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

• Danish retirement, survivors and disability benefits under both the Folkepension (FP) or “Social” program and the Labour Market Supplementary Pension (ATP) program.

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

• Danish Social Security taxes that finance retirement, survivors and disability benefits, unemployment, sickness, maternity, medical, work accident, and family allowance benefits.

C. References

RS 02002.100, Effective date of the agreement with Denmark

RS 02002.148, How a certificate of coverage is issued under the agreement with Denmark