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by paragraph (a) (2) of this section such recomputation shall include only the wages and self-employment income used in the last previous computation of the decedent's primary insurance amount and the railroad compensation (see Subpart O of this part) paid to him prior to the closing date used in such previous computation.

(3) How recomputed, if recomputation based on both. If recomputation of the deceased individual's primary insurance amount is permitted under both subparagraphs (1) and (2) of this paragraph only the recomputation which results in the larger primary insurance amount shall be made.

(c) Effective date and applicability. Such recomputation shall be applicable to survivor's monthly benefits and the lump-sum death payment payable on the basis of the individual's wages and selfemployment income. With respect to such monthly benefit, such recomputation shall be effective for and after the first month in which the survivor became entitled to such monthly benefits. § 404.272 Recomputation for a deduction from benefits, attainment of age 75 and based on railroad compensation.

(a) Conditions. A survivor entitled to monthly benefits or a lump-sum death payment on the basis of the wages and self-employment income of an individual who had been entitled to an old-age insurance benefit at the time of death, may secure recomputation of the decedent's primary insurance amount if:

(1) The decedent would have been entitled to a recomputation under § 404.264 had he filed application therefor in the month of death, or

(2) If such individual died prior to September 1954, the decedent during his lifetime was paid compensation under the Railroad Retirement Act (see Subpart O of this part) and his old-age insurance benefit had not been recalculated pursuant to the provisions of § 404.277.

(b) Method of computation—(1) Where based on deductions from benefits and attainment of age 75. A recomputation under paragraph (a) (1) of this section shall be made as though the deceased individual filed an application under § 404.264 and under the conditions specified in:

(i) Paragraph (b) (1) of § 404.264, if such individual died prior to September 1954, or

(ii) Paragraph (b) (2) of § 404.264, if such individual died after August 1954 and he had, prior to September 1954, met the conditions set forth in paragraph (a) of § 404.264, except the filing of an application, provided the survivor files an application, or

(iii) Paragraph (b) (3) of § 404.264, if he died after August 1954 and he had not, prior to September 1954, met all the conditions (excluding the condition relating to the filing of an application) set forth in paragraph (a) of § 404.264. In any such computation, there shall also be included any railroad compensation (see Subpart O of this part) paid to the decedent prior to the applicable closing date used in such compensation. (2) Where based on railroad compensation. If recomputation is permitted by paragraph (a) (2) of this section such recomputation shall include only the wages and self-employment income used in the last previous computation of the decedent's primary insurance amount and the railroad compensation (see Subpart O of this part) paid to him prior to the closing date used in such previous computation.

(3) How recomputed, if recomputation based on both. If recomputation of the deceased individual's primary insurance amount is permitted under both subparagraphs (1) and (2) of paragraph (a) of this section only the recomputation which results in the larger primary insurance amount shall be made.

(c) Effective date and applicability. Such recomputation shall be applicable to survivor monthly benefits and the lump-sum death payment payable on the basis of the individual's wages and self-employment income. With respect to such monthly benefit, such recomputation shall be effective for and after the first month in which the survivor became entitled to such monthly benefit. § 404.273 Recomputation at request of survivor based on services of deceased individual covered by a retroactive agreement under section 218.

(a) Conditions. The survivors of an individual whose primary insurance amount has not been recomputed under section 215 (f) (2) of the act in effect prior to the Social Security Amendments

of 1954 may have his primary insurance amount recomputed if:

(1) Such individual died prior to January 1956,

(2) He would have been entitled to a recomputation under § 404.265 had he filed application therefor in the month of death, and

(3) The survivor entitled to monthly benefits on the basis of the individual's wages and self-employment income files an application for a recomputation under this section (other than the application for monthly benefits).

(b) Method of computation. The individual's primary insurance amount shall be recomputed as though he became entitled to old-age insurance benefits in whichever of the months yields the highest primary insurance amount:

(1) The months specified in subparagraph (1), (2), or (3) of paragraph (b) of § 404.265, or

(2) The month of death, and shall be made under the provisions in § 404.202 (a) and §§ 404.205 to 404.209 and through the use of the conversion table under § 404.234, except that with respect to subparagraph (2) of this paragraph, the recomputation shall be made, in cases where death occurred after August 1954, under the provisions of § 404.232 (b) and §§ 404.234 to 404.241 (but without regard to the provisions of § 404.234 (a)).

(c) Effective date and applicability. Such recomputation shall be applicable only to survivor's monthly benefits and shall be effective for and after the month in which the application specified in paragraph (a) (3) of this section is filed. The provision of the second sentence of paragraph (c) of § 404.265 shall be applicable to any increase resulting from a recomputation under this section. § 404.274 Recomputation in death cases to include wages immediately preceding death or entitlement of decedent. A survivor entitled to monthly benefits on the basis of the wages and self-employment income of an individual who died after August 1950 and prior to September 1954 may secure a recomputation of such deceased individual's primary insurance amount provided such survivor files an application therefor at least 6 months after the month of the individual's death or entitlement, whichever first occurred. Such recomputation shall

be made in the same manner as is provided in §§ 404.202 to 404.210 for the computation of the primary insurance amount, except that for purposes of § 404.209 such individual's closing date shall be the first day of the quarter in which he died or became entitled to oldage insurance benefits, whichever first occurred. Such recomputation shall be effective for and after the month in which the survivor who filed the application for recomputation under this paragraph became entitled to such monthly benefits. For months after August 1954, such amount shall be determined through the use of the conversion table under § 404.234. No such recomputation shall affect the amount of a lump-sum death payment (§ 404.243), nor shall it render erroneous any lump-sum death payment certified prior to the effective date of such recomputation. § 404.275

Recomputations to include self-employment income of deceased individual who died in 1952 or in a taxable year beginning in 1952.

(a) Individual not entitled to old-age insurance benefit at death. In the cases of an individual who died in 1952 or died in 1953 in a taxable year which began in 1952 (but did not become entitled to old-age insurance benefits prior to 1952) and who had self-employment income for the taxable year which ended with his death, such individual's primary insurance amount may be recomputed if the person entitled to monthly benefits on the basis of his wages and selfemployment income files application after the close of such taxable year. Such recomputation shall be made in the manner as provided in §§ 404.202 to 404.210 (but without regard to section 215(b) (4) (A) of the act in effect prior to the Social Security Amendments of 1954; see § 404.206(a)) for the computation of the primary insurance amount except that, for purposes of § 404.209, such individual's self-employment income closing date shall be the day following the quarter with or within which such taxable year ended.

(b) Individual entitled to old-age insurance benefit at death. A survivor entitled to monthly benefits on the basis of the wages and self-employment income of an individual who, at the time of death; could have become entitled to a recomputation under § 404.267 had he filed application therefor at such time

may secure such recomputation upon the filing of an application. Such recomputation shall be made in the same manner as though such individual had filed the application at the time of death.

(c) Payments under recomputation permitted by paragraphs (a) and (b) of this section. A recomputation permitted by paragraph (a) or (b) of this section shall be effective for and after the month in which the survivor became entitled to monthly benefits. For months after August 1954, such amount shall be determined through the use of the conversion table under § 404.234. No recomputation under such paragraphs will affect the amount of a lump-sum death payment (§ 404.363); nor shall it render erroneous any lump-sum death payment certified prior to the effective date of such recomputation.

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[20 F.R. 2651, Apr. 21, 1955, as amended at 29 F.R. 15510, Nov. 19, 1964]

§ 404.276 Recomputation for veteran of World War II.

If an individual entitled to old-age insurance benefits is a veteran of World War II and he dies prior to July 27, 1954, his primary insurance amount may be recomputed under the provisions of section 217(b) of the act. § 404.277 tive.

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When recomputation is effec

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Any recomputation under the preceding sections shall be effective only if such recomputation results in a higher primary insurance amount.

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§ 404.278 Recalculation of benefits of an individual entitled to old-age insurance benefits to include compensation for railroad services.

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Any individual who is entitled to oldage insurance benefits under section 202 (a) for months after October 1951 and whose benefits do not include the compensation received by him for his service in the railroad industry may have his benefits recalculated to include such compensation, provided such compensation may otherwise be treated as wages under the provisions of Subpart O of this part. No application is necessary for such recalculation. Such recalculation shall be made in the same manner as such individual's monthly benefits under section 202(a) were last computed; any increase in such benefit amount due to such recalculation shall be effective for and after November 1951.

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