TN 28 (08-99)

Policy

When a prior computation is incorrect, any necessary recalculation is made under the rules applicable to the computation being corrected. Recalculations are made when allowed under the rules of administrative finality.

1. When Recalculations Are Required

Recalculations are required whenever earnings within the original base years are detected and those earnings were not used in the initial computation. Those earnings could be:

• Lag earnings;

• State and local retroactive coverage;

• Partnership income in the year of death;

• WWII Japanese internment deemed wage credits;

• MS wage credits; and

• Earnings added to the record.

2. Fiscal Year Recalculation

AERO will detect cases where, at the time of adjudication, evidence of self-employment income (SEI) was not available for a taxable year that includes part of the last base year and the next. When a larger PIA results, prepare an amended award to include that part of the SEI credited in or before the last base year or before the closing date.

3. Japanese Internee's Deemed Wage Recalculations

For instructions on Japanese internee's deemed wage recalculations, see RS 01404.000 ff.