In determining entitlement to a U.S. benefit under the U.S. - Icelandic Totalization
            Agreement, take the following steps to assign Icelandic coverage:
         
         
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                  1.  
                     If the claimant is filing for disability benefits, credit all possible foreign quarters
                        of coverage to the U.S. record.
                      
 
 
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                  2.  
                     If the claimant is filing for retirement or survivor benefits, credit only the number
                        of quarters required for insured status.
                      
 
 
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                  3.  
                     To determine the maximum possible number of foreign quarters (“F”) of coverage, divide
                        the number of months in each insurance period by 3 (the number of months in a quarter).
                        Consider any remainder of one foreign quarter.
                      
 
 
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                  4.  
                     If there is a period of coverage that begins or ends in the same calendar quarter
                        as another period of coverage, determine the number of “F” quarters for each period
                        separately.
                      
 
 
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                  5.  
                     Assign foreign quarters as follows: 
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                              a.  
                                 Assign “F” quarters for each creditable period shown on the Iceland coverage certification
                                    record starting with the calendar quarter in which the period begins and continuing
                                    consecutively until all foreign quarters are assigned
                                  
 
 
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                              b.  
                                 Do not assign a foreign quarter in a calendar quarter where a U.S. quarter is already
                                    assigned. When a U.S. quarter is assigned in the same period as an Icelandic period
                                    of coverage for years 1977 or earlier, do not assign a foreign quarter of coverage
                                    for that period. Begin assigning foreign quarters again in the next available quarter.
                                  
 
 
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                              c.  
                                 For years after 1977, assign U.S. quarters using the flexible crediting provision
                                    to permit assigning the maximum number of foreign quarters. RS 00301.230 
 
 
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                              d.  
                                 Do not skip over a foreign quarter assigned based on another period of Icelandic coverage.
                                    If foreign quarters based on separate periods of Icelandic coverage fall with the
                                    same calendar quarter, cancel one of the overlapping foreign quarters.
                                  
 
 
 
 
 
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                  6.  
                     Process the award (assuming all other entitlement factors are met) if the worker is
                        insured for U.S. totalization benefits after crediting Icelandic coverage.
                      
 
 
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                  7.  
                     If the worker is not insured based on combined coverage and the claim is for disability
                        benefits or for survivor benefits paid based on currently insured status, re-credit
                        the foreign coverage. Follow GN 01772.110B step 4, except assign foreign quarters starting with the last available quarter of
                        each period and continuing backwards consecutively until all foreign quarters are
                        assigned.
                      
 
 
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                  8.  
                     If the worker does not meet insured status for U.S. totalization benefits after crediting
                        U.S. and Icelandic coverage, deny the claim.