TN 23 (09-98)

SI 02310.052 Pension Interface (5H Diary)

See Replacement Alerts — 5B and 5H at MI Central. Select RZ/LI SSN Query, enter the SSN(s), and check the IRS query.

A. Process

1. Comparison

The IRS match contains data about pensions, annuities and individual retirement accounts (IRA's). The match compares the SSN's shown on pension reports (Form 1099-R) with the SSN's contained on the SSR for eligible individuals and deemors.

2. Types of Data

The IRS data may constitute income (e.g., pension) or may indicate the existence of a resource (e.g., an IRA).

3. Match Criteria

The system compares the pension amount as reported to IRS with the type D, L, M, or P unearned income on the SSR and posts a 5H diary to the SSR for each record meeting the following criteria:

• The initial date of eligibility is January of the tax year involved or earlier, and the IRS amount exceeds the amount on the SSR by $12 or more; or

• The initial date of eligibility is later than January of the tax year and the SSR contains no type D, L, M, or P entries in the unearned income field.

(See SM 02001.610 for systems processing.)

B. Policy

1. Special Notice

Since the information involves the IRS interface, it is covered by the Computer Matching and Privacy Protection Act. (See SI 02310.005C.1.)

2. Period of Review

The period subject to review, is determined from the SSR transaction date (Z4 transaction). Use this as the date of the affirmative action in writing.

3. Disclosure

Pension alerts contain tax data. Therefore the instructions in SI 02310.040 - SI 02310.042 apply.

C. Procedure

1. Identify Records

Identify records containing 5H diaries by accessing the Post Entitlement Operational Data Store (PE ODS) system. Obtain a SSID to determine to whom the pension data pertain.

NOTE: Effective with tax year 1991, pension data is reported on Form 1099-R. Prior to tax year 1991 this was reported on a Form W-2P.

2. Clear Diary

Input data to the SSR to reflect the development of the 5H diary. (See SM 01301.215 for pension fund deletion coding.)

NOTE: If the case is a Limited Issue, Profile X, delete via RZ “D” entry. For more information related to the 5H diary, see SI 01140.206C.3.d.

D. References

• See SI 02310.046 - SI 02310.048 for general development instructions.

• See SI 00830.160 - SI 00830.220 for developing pensions or annuities.

• See SI 01120.001 for IRA development. The specific development is determined by how the funds are invested.

• See SI 01330.120 and SI 01330.220 for pension fund resource exclusion.