12. For the purposes of United States taxation, the benefits granted under paragraph 10 shall not exceed the benefits that would be allowed by the United States to its residents for contributions to, or benefits otherwise accrued under, a generally corresponding pension or retirement plan established in and recognized for tax purposes by the United States.

(Return tabled) Question No. 465 Mr. Brian Murphy: With regard to seniors’ pensions and benefits provided by the government: (a) what is the government doing to assure a proper level of compensation for retired seniors dependent on government support; (b) is the pension amount in line with seniors needs and increases in the costs of living; (c) what is being done to ensure that an increase in one area of government support is not clawed back or eliminated by a decrease in another area of government support; (d) what are the benchmarks used in determining the levels of support needed by a senior citizen; (e) are these benchmarks different from region to region and, if so, how are the differences determined; (f) is the government plannin ...[+++]g pension reforms, and if so, what will the reforms entail, when will they be made known, when will they be implemented, and will they adequately support the number of qualified seniors; (g) has the government predicted how many people will become qualified for these programs in the future and, if so, what projections has the government made in this regard; and (h) what increases does the government predict for contributors to these programs over the next ten years?

1. If a recipient of long-term care benefits in cash, which have to be treated as sickness benefits and are therefore provided by the Member State competent for cash benefits under Articles 21 or 29, is, at the same time and under this Chapter, entitled to claim benefits in kind intended for the same purpose from the institution of the place of residence or stay in another Member State, and an institution in the first Member State is also required to reimburse the cost of these benefits in kind under Article 35, the general provision on prevention of overlapping of benefits laid down in Article 10 shall be applicable, with the following ...[+++]restriction only: if the person concerned claims and receives the benefit in kind, the amount of the benefit in cash shall be reduced by the amount of the benefit in kind which is or could be claimed from the institution of the first Member State required to reimburse the cost.

2. A person who h.as been successively or alternately subject to the legislation of two or more Member States and who has completed periods of insurance or residence exclusively under type A legislations shall be entitled to benefits only from the institution of the Member State whose legislation was applicable at the time when the incapacity for work followed by invalidity occurred, taking into account, where appropriate, Article 45, and shall receive such benefits in accordance with that legislation.

In addition the Presidency proposes not adopting the Commission proposal regarding this chapter, to the effect that where entitlement exists in two or more Member States family benefits be paid by the State which provides for the highest amount of benefits, the cost of the benefits being shared subsequently by the States concerned.

As regards occupational pensions, it is envisaged that the Union's role in overcoming the obstacles to mobility already identified in the Commission's Communication of 1991 will be to establish a general framework of broad objectives, and a proposal for a directive will be presented towards the end of 1994; - coordination provisions for some new and modern types of benefit which have been created by Member States in recent years, such as education benefits and benefits for persons in need of long-term care; - third country nationals who are legally employed and resident within the Union and who, when staying temporarily in another Memb ...[+++]er State, suffer multiple disadvantages because they are not covered by the coordination provisions.