The Social Security agreement between the United States and Poland:

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  eliminates dual Social Security coverage and taxation of the same work and

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  permits workers (and their family members) to qualify for partial U.S. or Polish benefits, even if they do not meet the normal insured-status requirements.

The following sections:

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  give a brief overview of the Polish system,

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  explain the provisions of the agreement, and

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  provide instructions on how to take and process claims for both U.S. and Polish benefits filed under the agreement.

NOTE: Additional information on the Polish Social Security system can be found at the Polish Social Security web site which is accessible through Social Security Online at http://www.socialsecurity.gov/international/links.html