U.S. Inbound Employment Tax Matters: Windfall Elimination Meets Totalization

Document Type

Article

Publication Date

2020

Abstract

When people work in the United States and at least one other country during their careers, totalization agreements make it more likely that they qualify for state retirement benefits in at least one country, but the windfall elimination provision reduces U.S. benefits if they receive pensions from non-covered sources. This article explores those provisions and the litigation that arises when they intersect.

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