TN 12 (09-98)
In November 1994, a tax treaty was finalized which exempted residents of Israel from
the nonresident alien tax withholding.
The exemption was effective for benefits paid after January 31, 1995.
Late in January 1995, each beneficiary was notified of the tax treaty and its effect.
The change appeared in the February 3, 1995 payment.
The tax treaty is effective for benefits paid on or after February 1, 1995, for months
after November 1983.