TN 69 (10-14)

Citations:

20 CFR 416.1236(a)(18);

Public Law (P.L.) 103-286

A. Introduction to payments to victims of Nazi persecution

1. German reparations payments

Shortly after World War II, the Federal Republic of Germany (FRG) began to make a number of individual settlements to compensate victims of Nazi persecution. In 1956, Germany’s Federal Law for the Compensation of the Victims of National Socialist Persecution (“German Restitution Act”) provided for reparations payments to certain survivors of the Holocaust. The German Reunification Act of 1990 provided for additional reparations payments to Nazi persecution victims through programs administered by the Conference on Jewish Material Claims Against Germany (“Claims Conference”).

Since 1997, under the German Law for the Payment of Pensions for Periods of Employment in a Ghetto (German acronym, ZRBG), the German government has granted credits toward a pension under its social insurance program to victims of Nazi persecution who performed non-forced work during their confinement in a ghetto during World War II.

2. Other payments to victims of Nazi persecution

Other countries have provided benefits to victims of Nazi persecution. The Austrian government grants special wage credits under its social insurance program to certain individuals who were victims of persecution during the period March 1933 through May 1945.

Since 1973, under the Netherlands Act on Benefits for Victims of Persecution, 1940–1945 (Dutch acronym, WUV), the Dutch government has made payments to victims of German and Japanese persecution during World War II.

3. The Nazi Persecution Victims Eligibility Act

Enacted August 1, 1994, the Nazi Persecution Victims Eligibility Act (P.L. 103-286) excludes from income and resources any payments made to individuals because of their status as victims of Nazi persecution.

This provision supersedes previous provisions for the exclusion of certain payments made to victims of Nazi persecution by the governments of Germany, Austria, and the Netherlands.

B. Policy for payments to victims of Nazi persecution

1. Payments to victims of Nazi persecution

Effective on or after August 1, 1994, exclude from income and resources payments received from any source before, on, or after that date by individuals because of their status as victims of Nazi persecution.

NOTE: Prior to August 1, 1994, we excluded from income and resources payments made to victims of Nazi persecution from the German, Austrian, or Dutch governments

2. Interest exclusion

Prior to July 1, 2004, interest earned on unspent payments to victims of Nazi persecution is not excluded. For SSI benefits payable on or after July 1, 2004, interest earned on unspent payment to victims of Nazi persecution is excluded from income. (See SI 00830.500C.)

C. Procedure for payments to victims of Nazi persecution

1. Austrian social insurance payments

For instructions on identifying and documenting Austrian social insurance payments based on wage credits to victims of persecution, see SI 00830.715 and SI 01130.615.

2. Netherlands WUV payments

For instructions on identifying and documenting Netherlands WUV payments, see SI 00830.725C and SI 01130.605.

3. German social insurance payments under the ZRBG (Ghetto Pension)

For instructions on identifying and documenting German ZRBG (Ghetto Pension) payments, see SI 00830.711 and SI 01130.611.

4. Other payments to victims of Nazi persecution

If an individual reports receiving other payments because they are a victim of Nazi persecution, obtain the individual's statement, either signed or recorded on a locked Report of Contact (DROC) screen, as to the amount(s) involved and the date(s) they received these payments. We require no further development or documentation.

D. References

• SI 00830.500 Dividends and Interest

• SI 00830.710 Payments to Victims of Nazi Persecution

• SI 00830.711 German Social Insurance Payments Under ZRBG (Ghetto Pensions) for SSI Income

• SI 00830.715 Austrian Social Insurance Payments

• SI 00830.725 Netherlands WUV payments to Victims of Persecution

• SI 01130.605 Netherlands WUV Payments to Victims of Persecution

• SI 01130.611 German Social Insurance Payments Under ZRBG (“Ghetto Pension” Law)

• SI 01130.615 Austrian Social Insurance Payments

• SI 01130.700 Identifying Excluded Funds That Have Been Commingled With Nonexcluded Funds

• SI 04070.010 Title XVI Administrative Finality - General Reopening Policies