POMS Reference

This change was made on Nov 27, 2017. See latest version.
Text removed
Text added

GN 01747.110: Scope of the U.S. — Danish Agreement

changes
*
  • Effective Dates: 10/24/2008 - Present
  • Effective Dates: 11/27/2017 - Present
  • BASIC (10-08)
  • GN 01747.110 Scope of the U.S. — Danish Agreement
  • 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, supplemental security income (SSI), or special age 72 payments.
  • * 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