The beneficiary states that there has been a loss of income from a pension plan.
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Evaluate whether the loss is due to:
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a scheduled cessation of annuity payments; or
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death of spouse who was receiving a pension, with no or reduced survivor benefits.
NOTE: Two separate premium year inputs are necessary with all LCEs.
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Access the IRMAA screens (See MSOM T2PE 008.001 through MSOM T2PE 008.019)
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On the IRMN screen
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Enter the Beneficiary's Own SSN.
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In the “Select the Desired Option” field select “1” Establish
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Input the premium year that the new initial determination request is for.
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In the “Select the Desired Function” field select “1” Life Changing Event
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Input the Tax Year the beneficiary requests we use to determine the IRMAA.
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The PYTY screen appears when there is data on file for the tax year requested and
it is displayed under the Highest Probative Value Data Field. (For an explanation
of Highest Probative see MSOM T2PE 008.019.)
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If you select “1” Use Highest Probative Data, the system will process the determination
using that data on file. The data will be propagated to the IRMA screen.
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If you select “2” New Tax Data, the system will process the determination using the
new information provided as long as the value of the data is of higher value than
the information on file.
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On the IRLC screen
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In the Select LCE Field select “6” Pension Income Loss.
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In the “Date of LCE” field enter the date of pension loss (Month and Year)
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Input the beneficiary's alleged adjusted gross income and tax exempt income for the
tax year the beneficiary is requesting to use. NOTE: If selection “1” Use Highest Probative Data on the PYTY was selected, the information
will be propagated and cannot be changed.
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On the “Select Type” field select the appropriate tax source based on the information
provided by the beneficiary. See MSOM T2PE 008.005.
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On the “Select Filing Status” field enter the appropriate filing status for the beneficiary.
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The IRRE Screen will display the current and recalculated IRMAA data. The “New Determination
Results” field will provide the determination based on the information entered.
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The IRMN Screen will display an alert to go to the EVID screen to document proofs
submitted for the event reported. Pressing any “PF” key or the “Enter” key from the
IRMN screen, will take you to the Shared Processes Menu.
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Record the evidence provided on the EVID screen in Shared Processes (See GN 00301.286 through GN 00301.300 and MSOM EVID 001.003).
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Beneficiary reports that the pension plan failed and the income has been or will be
reduced.
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Determine if a loss has or will occur. Ask the beneficiary to provide a letter from
the pension fund administrator advising of the change.
NOTE : Two separate premium year inputs are necessary with all LCEs.
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Access the IRMAA screens (See MSOM T2PE 008.001 through MSOM T2PE 008.019)
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On the IRMN screen
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Enter the Beneficiary's Own SSN.
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In the “Select the Desired Option” field select “1” Establish
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Input the premium year that the new initial determination request is for.
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In the “Select the Desired Function” field select “1” Life Changing Event
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Input the Tax Year the beneficiary request we use to determine the IRMAA.
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The PYTY screen appears when there is data on file for the tax year requested and
it is displayed under the Highest Probative Value Data Field. (For an explanation
of Highest Probative see MSOM T2PE 008.019.)
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If you select “1” Use Highest Probative Data, the system will process the determination
using that data on file. The data will be propagated to the IRMA screen.
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If you select “2” New Tax Data, the system will process the determination using the
new information provided as long as the value of the data is of higher value than
the information on file.
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On the IRLC screen
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In the “Select Life Changing Event” Field select “6” Pension Income Loss.
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In the “Date of Life Changing Event” field enter the date of pension loss (Month and
Year)
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On the remarks field annotate the reason for the loss. For example:
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Scheduled cessation of benefits.
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On the IRMA screen
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Input the beneficiary's alleged adjusted gross income and tax exempt income for the
tax year the beneficiary is requesting to use. NOTE: If selection “1” Use Highest Probative Data on the PYTY was selected, the information
will be propagated and cannot be changed.
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On the “Select Type” field select the appropriate tax source based on the information
provided by the beneficiary. See MSOM T2PE 008.005.
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On the “Select Filing Status” field enter the appropriate filing status for the beneficiary.
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The IRRE Screen will display the current and recalculated IRMAA data. The “New Determination
Results” field will provide the determination based on the information entered.
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Record the evidence provided on the EVID screen in Shared Processes (See GN 00301.286 through GN 00301.300 and MSOM EVID 001.003).
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The letter the beneficiary provides is from a pension plan administrator and you cannot
determine whether the type of pension plan qualifies.
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Advise the beneficiary to provide a copy of the Plan description. See HI 01120.001F
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The beneficiary says that a copy of plan description is not available and has no other
evidence of the type of plan.
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Advise the beneficiary to contact the plan administrator or the personnel office of
the former employer to find out how to get one.
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The beneficiary says the plan administrator will not provide a copy of their plan
description
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If the pension plan was insured, the beneficiary may send a request to:
Department of Labor, PWBA
Public Disclosure Room
Room N-5638
200 Constitution Avenue, NW Washington, DC 20210
If the pension plan was not insured, ask the beneficiary to provide any documentation
about the plan or changes.
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Input the information provided by the beneficiary on the IRMAA screens and show proof
as “PENDING” on the IRLC screen. (See MSOM T2PE 008.001 through MSOM T2PE 008.013).
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Explain that proof will be needed within 30 days or the request for a new initial
determination will be dismissed. See HI 01120.001F
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The beneficiary reports the death of their spouse, and the loss will occur due to
the cessation of the spouse's pension and no survivor benefit.
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Evaluate under the procedures for an LCE of “death of spouse.” See HI 01120.010.
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The beneficiary reports that the reason for the reduction/loss is that distribution
was in a lump sum, or time-limited annuity.
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Tell the beneficiary to provide:
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a letter from the pension plan administrator advising of the ending of payments; or
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original documents recording retirement distribution choices.
NOTE: These documents may show a date when the distributions will stop, or the fact that
the payment was a lump sum distribution.
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Access the IRMAA screens (See MSOM T2PE 008.001 through MSOM T2PE 008.013) and enter
the information provided by the beneficiary. Show proof as “PENDING” on the IRLC screen.
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Advise the beneficiary what proofs are required and inform them that proofs must be
supplied within 30 days or the request for the new initial determination will be dismissed.
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Adequate proof above not supplied.
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