A beneficiary residing in Austria became entitled in January 2001, but received benefits
only for the months June through September in 2001 and June through September in 2002
due to foreign work deductions for all other months. In January 2003 he came to the
U.S. and earned $20,000. Since the beneficiary had a nonservice month in 2001, the
LMETY is not available for 2003, even though that is the first year the AET applies
to the beneficiary. The LMETY was first available for 2001, the first year in which
the beneficiary had a month in which he did not work in self-employment, did not earn
more than the monthly exempt amount in wages, and was not subject to the FWT.