This communication, additional information on this form and information about our programs and systems are available online from www.socialsecurity.gov or from any social security institution. Guaranteed minimum pension with at least 20 years for women and 25 years for men. An agreement between the United States and Poland, which will enter into force on 1 March 2009, will improve social protection for people who work or have worked in both countries. It helps many people who, without the agreement, would not be entitled to monthly retirement, disability or survivors` benefits under the social security system of one or both countries. It also helps people who would otherwise have to pay social security taxes to the two countries with the same incomes. The agreement includes Social Security taxes (including the Medicare portion in the United States) and Social Security benefits for old age, disability, and survivors` pensions. It does not cover U.S. Medicare program benefits or the security pension supplement. . .