Because a person's right to a benefit under the EPS is immediately vested once the
person begins to work in covered employment or self-employment, there is no need for
Finland to take U.S. coverage into account in determining EPS benefit eligibility.
However, when determining the amount of an EPS survivor or disability benefit, Finland
may count the years between the date of death or disability onset and age 65 (called
future years) as actual years of coverage. This will increase the amount of the EPS
benefit. To receive credit for future years, the worker must have resided in Finland
for at least 5 years. In addition, the death or disability must have occurred at the
time the worker was engaged in a covered work activity or within one year thereafter.
Under the agreement, Finland will count U.S. coverage to meet the Finnish residence
and coverage requirements for granting future years when determining the amount of
an EPS survivors or disability benefit.