The provisions of the agreement that eliminate dual Social Security coverage and taxation
                  apply to:
               
               
                  - 
                     
                        • 
                           U.S. Social Security taxes including the Medicare portion. 
 
 
- 
                     
                        • 
                           German Social Security taxes that finance old-age, survivors and disability pensions. 
 
 
Under the terms of a supplementary agreement that entered into force on April 1, 1996,
                  the agreement also extends to German taxes that finance sickness benefits and long-term
                  nursing care.