TN 24 (09-02)
WIB Computation Worksheet-Entitlement 1/73 or Later
Widow(er) FRA or older - DNH not entitled to reduced RIB
WIB = 100 percent of DNH's PIA (plus applicable DRCs effective 6/78 )
Widow(er) under FRA - DNH not entitled to reduced RIB
Determine widow's reduction months
Ascertain DNH's PIA (plus applicable DRCs effective 6/78)
Determine WIB using applicable fraction. (For information on WIB, see RS 00615.301 - Reduced Widow(er)'s Benefits.)
Widow(er) FRA - DNH entitled to reduced RIB
DNH's MBA (as if now alive)
82.5% of DNH's death PIA
WIB - higher of 1. and 2.
Widow(er) under FRA - DNH entitled to reduced RIB
WIB based on the higher of death PIA or fictitious life PIA with applicable DRCs effective 6/78 (adjusted for the family maximum, and dual entitlement) using applicable fraction
Determine DNH's MBA as if now alive
Arrange the results obtained in D.1., D.2., D.3. in order, from the lowest amount to the highest amount and identify each by type.
Locate the sequence by type obtained in step 4 on the following chart. The benefit payable is underlined.
NOTE: Bring all PIAs up to effective date of WIB entitlement.
Low Amount
Mid Amount
High Amount
Sequence 1
Reduced WIB
82.5% Death PIA
DNH's RIB
Sequence 2
Sequence 3
Sequence 4
Sequence 5
Sequence 6
Widow(er) 50-59 11/12 and Benefit Prior to 1/84—The DNH's entitlement to reduced benefits is not a factor because the regular WIB reduction yields a benefit that cannot be greater than either the smallest DNH's RIB possible on the record or 82.5 percent of the death PIA.