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 Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age
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          Employee and Spouse Annuities Events that Must Be Reported
          What to Report and Why
          Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age
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              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
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          Conviction for a Criminal Offense
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          Change of Address
          Direct Deposit
          Reminder
          Nondiscrimination on the Basis of Disability
          Fraud, Waste, and Abuse Hotline Tier 1 Reductions for Nonrailroad Earnings Before You Attain Full Retirement Age
							 
							
							
            pdf iconRB-9 (199.88 KB)
      
            This section only concerns Tier 1 component, vested dual benefit (VDB) or Special Guaranty reductions for age and service annuitants and their families. Tier 2 reductions for Last Pre-retirement Non-railroad Employer (LPE) and the rules for disability annuitants are explained in other sections of this publication.

Your Tier 1 components are not reduced for your nonrailroad earnings if you are receiving social security benefits.

Otherwise, your non-railroad earnings over the Annual Earnings Exempt Amount could reduce your employee or spouse annuity Tier 1, any VDB, or your Special Guaranty computation rate if you have not attained Full Retirement Age (FRA).

The employee's non-railroad earnings also can cause a reduction to the spouse tier 1 component. The employee's non-railroad earnings also cause a reduction to the divorced spouse annuity within two years of the date of the final divorce decree.
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 Last updated: 08/12/2019