### Question
How is the term specified social security beneficiary defined?


### Answer
The term **specified social security beneficiary** is defined in *26 U.S.C. § 6428A* as the following:

> any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to any monthly insurance benefit payable under title II of the Social Security Act (42 U.S.C. 401 et seq.), including payments made pursuant to sections 202(d), 223(g), and 223(i)(7) of such Act

#### Citation:
  - *26 U.S.C. § 6428A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

