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Wouldnt my annuity be much greater under CSRS. This is somewhat misleading. Publication 915 2020 Social Security And Equivalent Railroad Retirement Benefits Internal Revenue Service 98-21 section 340 to include an additional provision regarding the payment of Social Security benefits to aliens outside the US. Social security 5 year rule . Social Security benefits are based on your highest 35 years of earnings. The five-year rule that applies to conversions only applies for persons under age 59 ½. 10000 one-year rule and. The 30000 5 year disposal free area applies to all assets disposed of during the current financial year and the previous 4 financial years occurring after 30 June 2002. We apply a formula to. Citizen dependent and survivor beneficiaries who are first eligible for Social Security Benefits after December 1984 must have resided in the US. The 20 quarters required do not have to be consecutive they can be spread out. Any assessable amount under the 10...