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 **U.S. Railroad Retirement Board**
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 Annuity Deductions for LPE
 Home
          Employee and Spouse Annuities Events that Must Be Reported
          What to Report and Why
          Annuity Deductions for LPE
 Topics
    

      
              Introduction
          How to Report
          What to Report and Why
                                Social Security Benefits
          Non-covered Service Pensions and Public Service Pensions
          Railroad Work
          Non-railroad Earnings After You Attain Full Retirement Age
          Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age
          What Earnings Count for Tier 1 Reductions
          When to Report Earnings
          Last Pre-Retirement Non-railroad Employment
          LPE Exceptions
          Annuity Deductions for LPE
          Pension from a Railroad Employer
          Total and Permanent Disability after Retirement
          Disability and Medical Recovery
          Disability Work Deductions
          Workers Compensation or Other Disability-Based Public Benefits
          Marital Status Change
          Qualifying Child Status Changes
          Conviction for a Criminal Offense
          Spouse or Employee Death
          Change of Address
          Direct Deposit
          Reminder
          Nondiscrimination on the Basis of Disability
          Fraud, Waste, and Abuse Hotline Annuity Deductions for LPE
							 
							
							
            pdf iconRB-9 (199.88 KB)
      
            Earnings reductions for LPE occur at any age, even after attaining *Full Retirement Age*. There is no *Annual Earnings Exempt Amount* for LPE. Even work for minimum pay may be LPE.

Any LPE earnings received by an employee annuitant for service in or after the month the annuity begins, will reduce the amount of the employee's Tier 2 component, the employee's supplemental annuity, if any, and the spouse's Tier 2 component. The LPE work deduction is $1.00 for every $2.00 earned, but not more than 50% of the Tier 2 components and supplemental annuity.

Any LPE earnings received by a spouse annuitant for service in or after the month a spouse annuity begins will reduce the amount of the spouse's Tier 2 component (up to 50%).

A prompt report will allow timely adjustment to avoid overpayment of your annuity.
        ‹ LPE Exceptions | 
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 Last updated: 08/12/2019