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person must attach a photocopy of the certificate to his or her income tax return each year as proof of the U.S. exemption.

Copies of certificates of coverage issued by the United States will be provided for both the employee and the employer. It will be
their responsibility to present the certificate to the Austrian authorities when requested to do so. To avoid any difficulties, your
employer (or you, if you are self-employed) should request a certificate as early as possible, preferably before your work in the
other country begins.

If you or your employer request a certificate of coverage, you should read the Privacy Act and Paperwork Reduction Act statements
below.

Authority to collect information for a certificate of coverage
Privacy Act

[The Privacy Act requires us to notify you that we are authorized to collect this information by section 233 of the Social Security Act.

hile it is not mandatory for you to furnish the information to the Social Security Administration (SSA), a certificate of coverage
cannot be issued unless a request has been received. The information is needed to enable SSA to determine if work should be
covered only under the U.S. Social Security system in accordance with an international agreement. Without the certificate, work
Imay be subject to taxation under both the U.S. and the foreign Social Security systems.

Paperwork Reduction Act Notice

[This information collection meets the clearance requirements of 44 U.S.C. section 3507, as amended by section 2 of the Paperwork

Reduction Act of 1995. You are not required to answer these questions unless we display a valid Office of Management and Budget

(OMB) control number. We estimate that it will take you about 30 minutes to read the instructions, gather the necessary facts, and
rite down the information to request a certificate of coverage.

Monthly benefits

The following table shows the various types of Social Security benefits payable under the U.S. and Austrian Social Security systems
and briefly describes the eligibility requirements that normally apply for each type of benefit. If you don't meet the normal
requirements for these benefits, the agreement may help you to qualify (see "How benefits can be paid" section).

This table is only a general guide. You can get more specific information about U.S. benefits here on our web site or at any U.S.
Social Security office or by calling our toll-free number at 1-800-772-1213. You can get more detailed information about the
Austrian system by writing to the Austrian address in "For more information" or by visiting the web site of the Main Association of
Austrian Social Insurance Agencies (Hauptverband der dsterreichischen Sozialversicherungstrager) at www.sozvers.at/.

Under U.S. Social Security, you may earn up to four credits each year depending on the amount of your covered earnings. For
example, in 2005, you get one credit for each $920 of your covered annual earnings up to a maximum of four credits for the year.
Under the Austrian system, credits are measured in months. To simplify the information in the table, requirements are shown in
years of credits.

Monthly benefits and eligibility requirements

Retirement or old-age benefits

United States Austria
Worker-Full benefit at full retirement age, Worker-Benefits payable at age 65 for
jor reduced benefit as early as age 62. men or age 60 to women with at least:

Required work credits range from one and
ne-half to 10 years (10 years if 62 in 1991
r later).

© 15 years of contributions; or

© 25 years of contributions plus
certain noncontributory periods
such as unemployment, schooling or]
illness; or

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A-1010 Vienna
AUSTRIA

If you don't wish to file a claim for benefits, but would like more information about the agreement, write to:

Social Security Administration
Office of International Programs
P.O. Box 17741

Baltimore, Maryland 21235-7741
USA.

For additional information visit our website: www.socialsecurity.gov/international.

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Totalization Agreement with Austria

inder age 18 (age 27 if in school) or any
age if disabled.

Survivors benefits

United States

Austria

Widow or widower-Full benefit at full
retirement age or at any age if caring for

he deceased's entitled child under age 16:
(or disabled before age 22). Reduced
benefit as early as age 60 (or age 50 if
\disabled) if not caring for child. Benefits
Imay be continued if remarriage occurs
after age 60 (or age 50 if disabled).

Widow or widower-Benefits are
generally payable at any age if not
emarried and the deceased worker was
eligible for a retirement or disability
benefit, or met specified coverage
equirements. If the marriage lasted less
han 10 years, benefits may be limited to
30 months if a widow is under age 35 at
he time of the worker's death or the
deceased was over age 65 (men) or
age 60 (women) at the time of marriage.
Remarriage terminates benefits but a one-
ime payment equal to 35 monthly
payments is made if widow's benefit was
jot subject to 30-month time limit.

[Divorced widow or widower-Same as
idow or widower if marriage lasted at
least 10 years.

Divorced widow or widower-Same as
idow or widower if the divorced spouse
as entitled to maintenance from the
orker.

(Children-Same as for children of retired
or disabled worker.

(Children-Up to age 18 (age 27 if in
chool) or any age if disabled.

Lump-Sum Death Benefit-A one-time
lpayment not to exceed $255 payable on
the death of an insured worker.

Lump-Sum Death Benefit-A one-time
payment may be paid to family members
if there are no survivors entitled to
enefits.

How Benefits Can Be Paid

If you have Social Security credits in both the United States and Austria, you may be eligible for benefits from one or both
countries. If you meet all the basic requirements under one country’s system, you will get a regular benefit from that country. If you
don't meet the basic requirements, the agreement may help you qualify for a benefit as explained below.

© Benefits from the U.S—If you don’t have enough work credits under the U.S. system to qualify for regular benefits, you may
be able to qualify for a partial benefit from the United States based on both U.S. and Austrian credits. However, to be eligible
to have your Austrian credits counted, you must have earned at least six credits (generally one and one-half years of work)
under the U.S. system. If you already have enough credits under the U.S. system to qualify for a benefit, the United States
cannot count your Austrian credits.

© Benefits from Austria—Social Security credits from both countries can also be counted, when necessary, to meet the
eligibility requirements for Austrian benefits. To be eligible to have your U.S. and Austrian credits counted, you must have at
least 12 months of coverage credited under the Austrian system.

How Credits Get Counted

You don't have to do anything to have your credits in one country counted by the other country. If we need to count your credits
under the Austrian system to help you qualify for a U.S. benefit, we will get a copy of your Austrian record directly from Austria
when you apply for benefits. If Austrian officials need to count your U.S. credits to help you qualify for an Austrian benefit, they will
get a copy of your U.S. record directly from the Social Security Administration when you apply for the Austrian benefit.

Although each country may count your credits in the other country, your credits are not actually transferred from one country to

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© 15 years of contributory and
noncontributory periods within the
last 30 years.

Benefits may be paid to men as early as
age 61 and 6 months or to women at age
56 and 6 months with completion of
specified minimum coverage
equirements. (The minimum retirement
age for early retirement is age 60 for men
orn before October 1945 and age 55 for
omen born before 1950 if other
coverage requirements are met.) Full
etirement is necessary.

Disability benefits

United States

Austria

benefit if unable to do any substantial
gainful work for at least a year. One and
jone-half to 10 years credit

Ineeded, depending on age at date of
jonset. Some recent work credits also
needed unless worker is blind.

Worker-Under full retirement age can get Worker-Worker must have a loss of more

han 50 percent of earnings as a result of
a disability that is expected to last 6
months, and not be entitled to a
‘etirement benefit. In addition, the worker
must have

© 15 years of contributions, or

© S years of contributions or
noncontributory coverage in the last
10 years if disabled before age 50. If
disabled after age 50, the minimum
coverage requirement and the
period during which it must be
earned increase gradually to 15
years in the last 30 years, or

* at least 6 months of coverage if the
disability resulted from a work
accident or occupational disease
that began before age 27.

Family benefits to dependent:

's of retired or disabled people

United States

Austria

Spouse-Full benefit at full retirement age
jor at any age if caring for the worker's
entitled child under age 16 (or disabled
before age 22). Reduced benefit as early
las age 62 if not caring for a child.

Spouse-No provision.

[Divorced Spouse-Full benefit at full
retirement age. Reduced benefit as early
jas age 62. Must be unmarried and have
lbeen married to worker for at least 10
ears.

Divorced Spouse-No provision.

(Children-If unmarried, up to age 18 (age
19 if in an elementary or secondary school

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\Children-No provision. However, retired
or disabled worker may receive a

full time) or any age if disabled before agesupplement if he or she has children

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in the past 24 months and information about the worker's coverage under the Austrian system. You may wish to call the Social
Security office before you go there to see if any other information is needed.

Payment Of Benefits

Each country pays its own benefit. U.S. payments are made by the U.S. Department of Treasury each month and cover benefits for
the preceding month. Payments under the Austrian system are generally made every three months and cover the prior two months
plus the current month.

Absence From U.S. Territory

Normally, persons who are not U.S. citizens may receive U.S. Social Security benefits while outside the U.S. only if they meet certain
requirements. Under the agreement, however, if you are a U.S. or Austrian citizen, a refugee, a stateless person, or a person who is
eligible for dependents or survivors benefits based on the Social Security record of one of these persons, you may receive benefits
as long as you reside in Austria. If you are not a U.S. or Austrian citizen and live in another country, you may not be able to receive
benefits. The restrictions on U.S. benefits are explained in the publication, Your Payments While You Are Outside The United States
(Publication No. 05-10137.)

Appeals

If you disagree with the decision made on your claim for benefits under the agreement, contact any U.S. or Austrian Social Security
office. The people there can tell you what you need to do to appeal the decision.

The Austrian Social Security authorities will review your appeal if it affects your rights under the Austrian system, while U.S. Social
Security authorities will review your appeal if it affects your rights under the U.S. system. Since each country’s decisions are made
independently of the other, a decision by one country on a particular issue may not always conform with the decision made by the
other country on the same issue.

For more information
To file a claim for U.S. or Austrian benefits under the agreement, follow the instructions in "Claims for benefits" section.

To find out more about U.S. Social Security benefits or for information about a claim for benefits, contact any U.S. Social Security
office. If you live outside the United States, write to:

Social Security Administration
010—Totalization

P.O. Box 17069

Baltimore, Maryland 21235-7769
USA.

For more information about Austria's Social Security programs, visit any Social Security office in Austria. If you don’t live in Austria,
write to:

Federal Ministry for

Social and Consumer Protection
Department 11/A/4

Stubenring 1

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Social Security

Official Social Security Website

International Programs

Totalization Agreement with Austria
SSA Publication No. 05-10192, May 2005, ICN 469044 [OMB Approval Number: 0960-0554 Expires 12/31/2016]

Contents

Introduction

Coverage and Social Security taxes

Certificate of coverage

Monthly benefits

An Austrian pension may affect your U.S. benefit
What you need to know about Medicare

Claims for benefits

For more information

Introduction

An agreement effective November 1, 1991, between the United States and Austria improves Social Security protection for people
who work or have worked in both countries. It helps many people who, without the agreement, would not be eligible for monthly
retirement, disability or survivors benefits under the Social Security system of one or both countries. It also helps people who would
otherwise have to pay Social Security taxes to both countries on the same earnings.

The agreement covers Social Security taxes (including the U.S. Medicare portion) and Social Security retirement, disability and
survivors insurance benefits. It doesn't cover benefits under the U.S. Medicare program or the Supplemental Security Income (SSI)
program.

This document covers highlights of the agreement and explains how it may help you while you work and when you apply for
benefits.

The Agreement May Help You, Your Family And Your Employer

© While you work—If your work is covered by both the U.S. and Austrian Social Security systems, you (and your employer, if
you are employed) would normally have to pay Social Security taxes to both countries for the same work. However, the
agreement eliminates this double coverage so you pay taxes to only one system (see the section on "Coverage and Social
Security taxes").

© When you apply for benefits—You may have some Social Security credits in both the U.S. and Austria but not have enough
to be eligible for benefits in one country or the other. The agreement makes it easier to qualify for benefits by letting you add
together your Social Security credits in both countries. For more details, see the section on "Monthly benefits”.

Coverage and Social Security taxes

Before the agreement, employees, employers and self-employed persons could, under certain circumstances, be required to pay
Social Security taxes to both the United States and Austria for the same work.

Under the agreement, if you work as an employee in the United States, you normally will be covered by the United States, and you
and your employer will pay Social Security taxes only to the United States. If you work as an employee in Austria, you normally will
be covered by Austria, and you and your employer pay Social Security taxes only to Austria.

On the other hand, if your employer sends you from one country to work for that employer or an affiliate in the other country for

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the other. They remain on your record in the country where you earned them and also can be used to qualify for benefits there.
Computation Of U.S. Benefit Under The Agreement

When a U.S. benefit becomes payable as a result of counting both U.S. and Austrian Social Security credits, an initial benefit is
determined based on your U.S. earnings as if your entire career had been completed under the U.S. system. This initial benefit is
then reduced to reflect the fact that Austrian credits helped to make the benefit payable. The amount of the reduction will depend
on the number of U.S. credits: the more U.S. credits, the smaller the reduction; and the fewer U.S. credits, the larger the reduction.

An Austrian pension may affect your U.S. benefit

If you qualify for Social Security benefits from both the United States and Austria and you didn't need the agreement to qualify for
either benefit, the amount of your U.S. benefit may be reduced. This is a result of a provision in U.S. law that can affect the way your
benefit is figured if you also receive a pension based on work that was not covered by U.S. Social Security. For more information,
call our toll-free number, 1-800-772-1213, and get the publication, Windfall Elimination Provision (Publication No. 05-10045). If
you are outside the United States, you may write to us at the address in "For more information" section.

What you need to know about Medicare

Medicare is the U.S. national health insurance system for people age 65 or older or who are disabled. Medicare has two parts:
hospital insurance (also called "Part A" Medicare) and medical insurance (called “Part B" Medicare). You are eligible for free hospital
insurance at age 65 if you have worked long enough under U.S. Social Security to qualify for a retirement benefit. People born in
1929 or later need 40 credits (about 10 years of covered work) to qualify for retirement benefits.

Although the agreement between the United States and Austria allows the Social Security Administration to count your Austrian
credits to help you qualify for U.S. retirement, disability or survivor benefits, the agreement doesn’t cover Medicare benefits. As a
result, we cannot count your credits in Austria to establish entitlement to free Medicare hospital insurance.

For more information about Medicare, call our toll-free number, 1-800-772-1213, and get the publication, Medicare (Publication
No. 05-10043) or visit Medicare's website at www.medicare.gov.

Claims for benefits
If you live in the United States and wish to apply for U.S. or Austrian benefits:

© Visit or write any U.S. Social Security office; or
© Phone our toll-free number, 1-800-772-1213, 7 a.m. to 7 p.m. any business day. People who are deaf or hard of hearing may
call our toll-free TTY number, 1-800-325-0778.

You can apply for Austrian benefits at any U.S. Social Security office by completing an application form SSA-2490.
If you live in Austria and wish to apply for U.S. or Austrian benefits, contact:

© The Federal Benefits Unit at the U.S. Embassy in Vienna (phone 1-31339-75339) to file for U.S. benefits;or
© Any Austrian Social Security office to file for Austrian benefits.

You can apply with one country and ask to have your application considered as a claim for benefits from the other country.
Information from your application will then be sent to the other country. Each country will process the claim under its own laws—
counting credits from the other country when appropriate—and notify you of its decision.

If you haven't applied for benefits before, you may need to provide certain information and documents when you apply. These
include the worker's U.S. and Austrian Social Security numbers, proof of age for all claimants, evidence of the worker's U.S. earnings

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The request may be sent by FAX, if preferred, to (410) 966-1861. Please note this FAX number should only be used for requesting
certificates of coverage.

No special form is required to request a certificate, but, the request must be in writing and provide the following information:

© Full name of worker;

© Date and place of birth;

© Citizenship;

© Country of worker's permanent residence;

e US. Social Security number;

© Date of hire;

© Country of hire;

© Name and address of the employer in the U.S. and Austria; and
© Date of transfer and anticipated date of return.

In addition, your employer must indicate if you remain an employee of the U.S. company while working in Austria or if you become
an employee of the U.S. company’s affiliate in Austria. If you become an employee of an affiliate, your employer must indicate if the
U.S. company has an agreement with the Internal Revenue Service under section 3121(|) of the Internal Revenue Code to pay U.S.
Social Security taxes for U.S. citizens and residents employed by the affiliate and, if yes, the effective date of the agreement.

Your employer can also request a certificate of U.S. coverage for you over the Internet using a special online request form available
at www.socialsecurity.gov/coc. Only an employer can use the online form to request a certificate of coverage. A self-employed
person must submit a request by mail or fax.

To establish your exemption from coverage under the U.S. Social Security system, your employer in Austria must request a
certificate of coverage (form A/USA 1) from the Austrian agency that collects your Social Security taxes in Austria.

The same information required for a certificate of coverage from the United States is needed to get a certificate from Austria except
that you must show your Austrian Social Security number rather than your U.S. Social Security number.

Certificates For Self-Employed People

If you are self-employed and would normally have to pay Social Security taxes to both the U.S. and Austrian systems, you can
establish your exemption from one of the taxes by writing to:

© If you reside in the United States, the U.S. Social Security Administration at the address in "Certificates for employees" above;
or
© Ifyou reside in Austria, the Austrian agency that collects your Social Security taxes in Austria.

Be sure to provide the following information in your letter:

¢ Full name;

© Date and place of birth;

© Citizenship;

© Country of permanent residence;

e U.S. and/or Austrian Social Security number;

© Nature of self-employment activity;

© Dates the activity was or will be performed; and

* Name and address of your trade or business in both countries.

Effective Date Of Coverage Exemption

The certificate of coverage you receive from one country will show the effective date of your exemption from paying Social Security
taxes in the other country. Generally, this will be the date you began working in the other country.

Certificates of coverage issued by Austria should be retained by the employer in the United States in case of an audit by the
Internal Revenue Service (IRS). No copies should be sent to IRS unless specifically requested by IRS. However, a self-employed

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five years
U.S.
© Hired you in the U.S.
For a non-Austrian employer U.S.
For the Austrian government and you are:
Austria
¢ An Austrian national
US.
° AUS. citizen
You are self-employed and you:
US.
Reside in the U.S.
Austria

e Reside in Austria
If this table doesn't seem to describe your situation and you are:

Write to the U.S. address in
"Certificates for employees" section
for further information.

© Working in the U.S.

a ; Write to the Austrian address in "For
* Working in Austria more information" section for

further information.

NOTE: As the table indicates, a U.S. worker employed in Austria can be covered by U.S. Social Security only if he or she works for a
U.S. employer. A U.S. employer includes a corporation organized under the laws of the United States or any state, a partnership if
at least two-thirds of the partners are U.S. residents, an individual who is a resident of the U.S. or a trust if all the trustees are U.S.
residents. The term also includes a foreign affiliate of a U.S. employer if the U.S. employer has entered into an agreement with the
Internal Revenue Service under section 3121(l) of the Internal Revenue Code to pay Social Security taxes for U.S. citizens and
residents employed by the affiliate.

Certificate of coverage

A certificate of coverage issued by one country serves as proof of exemption from Social Security taxes on the same earnings in the
other country.

Certificates For Employees

To establish an exemption from compulsory coverage and taxes under the Austrian system, your employer must request a
certificate of coverage (form USA/A 1) from the U.S. at this address:

Social Security Administration
Office of International Programs
P.O. Box 17741

Baltimore, Maryland 21235-7741
USA.

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five years or less, you will continue to be covered by your home country and you will be exempt from coverage in the other
country. For example, if a U.S. company sends an employee to work for that employer or an affiliate in Austria for no more than five
years, the employer and the employee will continue to pay only U.S. Social Security taxes and will not have to pay in Austria.

If you are self-employed and reside in the United States or Austria, you generally will be covered and taxed only by the country
where you reside.

NOTE: In addition to retirement, survivors and disability benefits, Austrian Social Security taxes cover sickness and accident
insurance. As a result, workers and employers exempted from Austrian Social Security coverage by the agreement pay no Social
Security taxes for either of these programs and generally cannot receive benefits from them. If the agreement exempts you from
Austrian coverage, you and your employer may wish to arrange for alternative health insurance protection.

Summary Of Agreement Rules

The following table shows whether your work is covered under the U.S. or Austrian Social Security system. If you are covered under
U.S. Social Security, you and your employer (if you are an employee) must pay U.S. Social Security taxes. If you are covered under
the Austrian system, you and your employer (if you are an employee) must pay Austrian Social Security taxes. "Certificate of
coverage" section explains how to get a form from the country where you are covered that will prove you are exempt in the other

country.
Your work status Coverage and taxes
You are working in Austria:

For a U.S. employer who:

US.
© Sent you to work in Austria for five years
or less
Austria
¢ Sent you to work in Austria for more than
five years
Austria
© Hired you in Austria
For a non-U.S. employer Austria

For the U.S. government and you are a:
USS. (either Social Security or federal

* AUS. national retirement program)

Austria
¢ An Austrian national
You are working in the U.S.:
For an employer in Austria who:
Austria
© Sent you to work in the U.S. for five years
or less
US.

© Sent you to work in the U.S. for more than

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