TN 16 (11-96)
RS 02001.405 Effective Date - U.S. Swedish Agreement
The agreement with Sweden became effective on January 1, 1987. It does not affect
a worker's coverage under either country's system prior to that date. Thus, if an
individual received earnings before 1987 that were dually covered, both U.S. and Swedish
social security taxes would be imposed on those earnings.