The provisions of the Agreement that permit people to qualify for benefits based on combined U.S. and Korean coverage credits apply to the following types of benefits:

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  Retirement, survivors, and disability benefits under each individual county's system.

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  The Agreement also applies to Korean industrial accident benefits, but only for purposes of the provisions that eliminate dual social security coverage and taxation.

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  The Agreement does not apply to U.S. Medicare benefits, or Supplemental Security Income (SSI) benefits.

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to the following:

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  U.S. Social Security taxes (FICA and SECA), including the Medicare portions of those taxes; and

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  Korean social security taxes that finance retirement, survivors, and disability programs; and

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  The Korean industrial accident program.

Agreement provisions for the elimination of dual coverage and taxation, RS 02001.950 - RS 02001.998.