A pension stopped or was cut: lowering IRMAA
By Elder PaperworkUpdated
Short answer
Losing employer pension income can be a life-changing event for IRMAA.
The plan must be a traditional defined benefit or cash balance plan.
The proof is a letter from the pension administrator.
Sources: POMS HI 01120.040; Form SSA-44 (12-2025). Read November 4, 2026.
Key facts
Which pension losses count?
The income loss must come from one of two causes:
- The plan failed or ended, for example in a bankruptcy restructuring
- A scheduled stop you chose in the past, like a fixed-term annuity
Which kinds of plans qualify?
A traditional defined benefit plan or a cash balance plan.
If the letter doesn’t show the plan type, add the plan description.
What proof do I need?
- A letter from the pension administrator about the cut or the end of payments
- For a time-limited choice: the original papers showing the stop date or lump sum
- Your signed tax return for a recent year, or an income estimate
See what you could save, before you pay.
Check my savingsHow do I ask?
Social Security lists these ways to send Form SSA-44 with your evidence:
- Online, after you sign in to your account
- By phone at 1-800-772-1213 (TTY 1-800-325-0778)
- By fax or mail to a Social Security office
You can do this yourself, for free.
Box by box: how to fill out Form SSA-44.
Questions
Does a 401(k) count as a pension here?
The rule covers defined benefit and cash balance plans only.
What if the administrator won’t send the plan description?
Social Security says you may ask the Department of Labor if the plan was insured.
How long do I have to send proof?
30 days, or the request is dismissed.