Your Last Pre-Retirement Nonrailroad Employer is defined as any nonrailroad individual, company or institution for whom you are working on the date your spouse annuity begins or for whom you stopped working in order to receive a spouse annuity. ( For more information, see Form G-177L General Information about Continuing in or Returning to Nonrailroad Employment after Retirement under the Railroad Retirement Act.)
After the date your spouse annuity begins, any earnings from your Last Pre-Retirement Nonrailroad Employer, at any age, may cause work deductions to your tier II component. The deduction is $1 for every $2 earned (subject to the maximum reduction of 50% of your tier II component). If the employee has a Last Pre-Retirement Nonrailroad Employer and the employee works for that employer after the date your spouse annuity begins, those Last Pre-Retirement Nonrailroad Employer earnings can also cause work deductions to your tier II component.