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 Spouse Tier II Component Work Deductions
 Home
          Spouse/Divorced Spouse Annuities
          Deductions For Earnings
          Spouse Tier II Component Work Deductions
 Topics
    

      
              Applying For Your Annuity
          When Your Annuity Can Begin
          Reductions for Early Retirement
          Deductions For Earnings
                                Self-Employment and Other Nonrailroad Work
          Spouse Tier I and Divorced Spouse Annuity Work Deductions
          Last Pre-Retirement Employment (LPE)
          Spouse Tier II Component Work Deductions
          Reductions for Other Benefits
          Deductions for Other Federal Programs
          After You Apply for Your Annuity
          Important Notices Spouse Tier II Component Work Deductions
							 
							
							
            RB-30
      
            (4-16)
      
            Employee annuitants must report earnings from their own Last Pre-Retirement Nonrailroad Employer (LPE). They are charged work deductions against their tier II components and their supplemental annuities, if any, and the tier II components of spouses entitled on their earnings records.

Also, if you are applying for a spouse annuity, you must report your own earnings from your LPE in or after the month your spouse annuity begins. Your LPE earnings will reduce your tier II component. The reduction is $1 for each $2 earned (subject to a maximum reduction of 50 percent of the tier II component).

The reduction to tier II component occurs at any age, even after Full Retirement Age.

Work deductions for LPE apply even if the employee has 360 or more months of railroad service. There is no Annual Earnings Exempt Amount or Monthly Earnings Exempt Amount for the first year of entitlement for LPE work deductions. LPE work deductions apply no matter how much money you earn in LPE.

Earnings from self-employment or other nonrailroad employment are not added to your LPE earnings when computing tier II component work deductions.
        ‹ Last Pre-Retirement Employment (LPE) | 
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 Last updated: 05/31/2017