In November 1994, a tax treaty was finalized which exempted residents of Israel from the nonresident alien tax withholding.

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  The exemption was effective for benefits paid after January 31, 1995.

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  Late in January 1995, each beneficiary was notified of the tax treaty and its effect.

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  The change appeared in the February 3, 1995 payment.

The tax treaty is effective for benefits paid on or after February 1, 1995, for months after November 1983.