TN 14 (07-94)
RS 02001.830 Special Exceptions to the Coverage Rules - U.S. Irish Agreement
The rules for eliminating dual social security coverage described in RS 02001.810-RS 02001.825 cover the great majority of situations where a worker would otherwise be subject to coverage by both the United States and Ireland. However, these rules may not cover all situations, or may have unintended results in certain cases. For this reason, a special exception provision is included in the agreement.
An employee, employer or self-employed person may request a special exception to the normal coverage rules of the agreement. Both countries must agree to the special exception before it may be granted. If either country does not agree with a proposed exception, the worker will be covered in accordance with the applicable coverage rule of the agreement.