EXAMPLE 1: Title II DOE changes to an earlier month and the Title II benefit amount
increases
In this example the Title II DOE changes from 11/03 to 12/02. Adjust the offset period
and recompute the offset using the earlier WOBD (01/03) and the increased Title II
benefit amount. The WOBD is the month after the revised earlier DOE or the month of
Title XVI eligibility, whichever is later. The WOED does not change.
SSR shows:
Current Title II offset information for the completed windfall offset period
Title XVI DOE 05/1999
WOBD: 12/03
WOED: 01/05
WPA: $2390.00
Social Security unearned income posted as follows:
Type W: 12/03 $190.00
01/04-11/04 $200.00
12/04-01/05 $0.00
Type A: 12/04- $200.00
01/05-on $210.00
MBR shows:
2003 Title II MBP: $190.00
2004 Title II MBP: $200.00
2005 Title II MBP: $210.00
CMA paid in 12/04 for 11/04: $200.00
Amended award shows:
DOE: 12/02
2003 Title II MBP: $200.00
2004 Title II MBP: $210.00
2005 Title II MBP: $220.00
CMA paid in 12/04 for 11/04: $200.00
PC procedure for EXAMPLE 1:
-
1.
Request a recomputation from the FO of the revised offset period (01/03 – 01/05) using
an e4345. Provide a breakdown showing new MBP beginning with new DOE through 10/04.
Enter the CMA paid amount as the original 11/04 paid in 12/04.
-
2.
In remarks provide amount of increases withheld for months after the CMA paid month.
The FO may need this information to ensure there are sufficient retroactive benefits
to cover the revised offset.
-
3.
When the FO returns the e4345 with the new figures, compare the old and new offset
amounts following the instructions in GN 02610.036 and determine the net underpayment due, including the increases due for the CMA paid
month and later.
FO procedure for EXAMPLE 1:
-
1.
The FO adjusts the offset period to 01/03 – 01/05 using the revised MBP for 2003 and
2004.
-
2.
The FO sends the results to the PC using the e4345.
Base on the amended award the SSR will show:
CMA paid in 06/05 for 5/05: $220.00
Revised WOBD: 01/03
Unchanged WOED: 01/05
WPA: $4710.00
Total retroactive Title II benefits used to recompute the offset: $4710.00
$200.00 x 12 months (01/03 through 12/03) = $2400.00
$210.00 x 11 months (01/04 through 11/04) = $2310.00
Social Security unearned income posted as follows:
Type W: 01/03-12/03 $200.00
01/04-11/04 $210.00
12/04-01/05 $0.00
Type A: 12/04-12/04 $200.00
01/05-05/05 $210.00
06/05- on $220.00
Increased Title II CMA amount paid in 06/05 for 05/05: $220.00
Title II increase payable from 12/04-05/05 is counted as Type A income
when received. The increase from 12/04-05/05 is $10.00 for each month. Type A income
counted when received is $60.00 ($10 x 6 months)
EXAMPLE 2: DOE changes to an earlier month and the Title II benefit amount decreases.
Adjust the offset period and recompute the offset using the earlier WOBD and the reduced
Title II benefit amounts. The WOBD is the month after the revised Title II DOE, or
the month of eligibility for Title XVI, whichever is later. The WOED does not change.
SSR shows:
Current Title II offset information for the completed offset period:
WOBD: 6/08
WOED: 11/08
WIN: F
WPA: $1600.00
Title XVI DOE: 04/08
Social Security unearned income is posted as follows:
Type W: 06/08-09/08 $400.00
10/08-11/08 $0.00
Type A: 10/08-12/08 $400.00
01/09-on $420.00
MBR shows:
Title II DOE: 05/08
2008 MBP: $400.00
2009 MBP: $420.00 (amount paid prior to amended award)
Amended award shows:
Title II DOE: 3/08
2008 MBP: $380.00
2009 MBP: $400.00
PC procedure for EXAMPLE 2:
-
1.
Request a computation of the revised offset period (04/08-11/08) using an e4345. Provide
a breakdown showing the new MBP beginning with the new DOE through 08/08. Enter the
CMA paid amount as the original 09/08 CMA paid in 10/08.
-
2.
In remarks explain that a revised computation is needed due to an amended award with
decreases in benefit amount. The breakdown represents the revised amounts subject
to offset.
-
3.
When the FO returns the e4345 with the new figures, compare the old and new offset
amounts as instructed in GN 02610.036.
-
4.
The PC must determine the net amount due or overpaid and take into account the total
decreases for the CMA paid month and later.
FO procedure for EXAMPLE 2:
Adjust the offset period and recompute the offset using the reduced Title II amount
($380.00) and the Title II DOE (3/08). Return the e4345 to the PC with the required
results.
Based on the amended award the SSR will show:
CMA paid in 03/09 for 02/09: $410.00
WOBD - 4/08
WOED - 11/08
2008 MBP: $380.00
2009 MBP: $400.00
WPA: $2280.00
Total retroactive Title II benefits used to recompute the offset: $2280.00
NOTE: Based on the amended award the MBR will show Title II overpayment for 10/08- 01/09.
Type W: 04/08-09/08 $380.00
10/08-11/08 $0
Type A: 10/08-12/08 $400.00
01/09- $410.00
EXAMPLE 3: Title II DOE changes to an earlier month, but the Title II benefit amount
stays the same.
Adjust the offset period using the earlier WOBD and unchanged Title II benefit amount.
The offset period begins with the month after the revised earlier Title II DOE or
the month of Title XVI eligibility whichever is later. The windfall end date does
not change.
SSR shows:
Title XVI DOE 02/08
WOBD: 5/08
WOED: 11/08
WPA: $2000.00
Social Security unearned income is posted as follows:
Type W: 05/08-09/08 $400.00
10/08-11/08 $0.00
Type A: 10/08-12/08 $400.00
01/09-on $420.00
MBR shows:
Title II DOE: 4/08
2008 MBP: $400.00
2009 MBP: $420.00
Amended award shows:
DOE: 2/08
MBP: $400.00
PC procedure EXAMPLE 3:
-
1.
Request a recomputation of the revised offset period 03/08-11/08 using an e4345. Provide
breakdown beginning with new DOE through 08/08.
-
2.
In remarks, inform the FO that a recomputation is needed based on amended award with
earlier MOE and no change to original Title II monthly benefits amount.
FO procedure: Recompute offset and return the e4345 to the PC with the necessary information.
Based on amended award the SSR will show:
WOBD -- 3/08
WOED -- 11/08
2008 MBP-- $400.00
2009 MBP-- $420.00
WPA: $2800.00
Total retroactive Title II benefits used to recompute the offset: $2800.00.
($400.00x 7 months (03/08-09/08) = $2800.00
Type W: 03/08-09/08 $400.00
10/08-11/08 $0
Type A: 10/08-12/08 $400.00
01/09- on $420.00