GN 01747.110: Scope of the U.S. — Danish Agreement
Effective Dates: 10/24/2008 - 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.
- * 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
x← This means that the line was removed and was added – in other words, the "Effective Dates" line at the top of the document has been updated to reflect that the new version is effective as of the date the change was made.