TN 2 (05-11)

A. Benefit programs included

The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and Luxembourg coverage apply to the following situations.

1. U.S. retirement, survivors, and disability benefits

The agreement applies to U.S. retirement, survivors, and disability benefits.

The agreement does not apply to Medicare benefits or Supplemental Security Income payments.

2. Luxembourg old age (retirement), survivors, and invalidity (disability) benefits

The agreement applies to the Luxembourg old age (retirement), survivors, and invalidity (disability) benefits.

The agreement does not apply to other benefit programs, such as sickness and maternity insurance, workers compensation, or family allowances.

B. Taxes included

The agreement covers:

• U.S. Social Security taxes, both Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA) including the Medicare portion, and

• Luxembourg Social Security taxes that finance old age (retirement), survivors, and invalidity (disability) benefits, as well as sickness and maternity insurance, workers compensation, and family allowances.

C. References

• RS 02001.750, Effective Date of the U.S. Luxembourg Agreement

• RS 02001.755, Scope of U.S. Luxembourg Agreement

• RS 02001.760, General Coverage Rule for Employment-U.S. Luxembourg Agreement

• RS 02001.765, Detached Worker Rule-U.S. Luxembourg Agreement

• RS 02001.770, Rule for Crews of Ships or Aircraft-U.S. Luxembourg Agreement

• RS 02001.775, Rule for Government Employees-U.S. Luxembourg Agreement

• RS 02001.780, Coverage Rule for Self Employment-U.S. Luxembourg Agreement

• RS 02001.785, Special Exceptions to the Coverage Rules-U.S. Luxembourg Agreement

• RS 02001.790, How a Special Exception is Processed-U.S. Luxembourg Agreement

• RS 02001.795, Certificates of Coverage-U.S. Luxembourg Agreement

• RS 02001.798, How a Certificate of Coverage is Issued-U.S. Luxembourg Agreement