TN 24 (09-02)
RS 00615.598 Adjustment of the Reduction Factor for a Deceased Numberholder
DNH's are eligible for an ARF if deductions were made for at least one month prior to FRA or death, if earlier. An ARF for NH's who died before FRA can be given no earlier than the month he/she would have attained FRA.
Consider as crediting months only months NH was alive.