About Emmanuel TUYISHIMIRE
Emmanuel TUYISHIMIRE is the founder and lead benefits researcher at Seniors Audit, based in Kigali, Rwanda. He built this site after spending months watching American seniors in online communities struggle to understand the rules governing programs they paid into their entire working lives — rules written in legal language, scattered across government PDFs, and too often explained on websites that existed primarily to sell them something.
His response was to go to the primary source documents — the Social Security Act, IRS Revenue Procedures, SSA Program Operations Manual System (POMS), and CMS Medicare Benefit Policy Manuals — and build plain-English translations and calculators that reflect what those documents actually say, not what a sales-oriented summary says they say.
What He Researches
At Seniors Audit, Emmanuel's work focuses on translating the mathematical formulas and legal language behind the programs that matter most to American retirees:
- Social Security Administration (SSA) formulas — including the Primary Insurance Amount (PIA) bend points from 42 U.S.C. § 415, Full Retirement Age rules, spousal benefit limits, the Windfall Elimination Provision (WEP), and the Government Pension Offset (GPO).
- Medicare cost rules — including IRMAA premium surcharges from SSA POMS HI 01101.020, Medicare Part B and D late enrollment penalties, and Medicare Savings Program income thresholds.
- IRS tax rules for retirees — including the IRS Social Security taxation worksheet (Publication 915), Required Minimum Distribution tables (IRS Publication 590-B), and common IRS notice types such as CP2000 and CP501.
A Note on Credentials
Emmanuel TUYISHIMIRE is an independent educational researcher and content author. He is not a licensed CPA, Enrolled Agent, CFP, attorney, or any other type of credentialed professional advisor. Seniors Audit does not provide personalized tax, financial, or legal advice — and every page on this site says so clearly.
What he brings to this work is a commitment to reading primary source documents directly, showing the math, citing the specific government publication behind every formula, and writing in plain English that a 65-year-old who has never read a CFR citation can follow. The value of this site is in the sourcing and the translation — not in the author's professional credentials.
For decisions that require personalized professional judgment — filing an appeal, disputing an IRS notice, or optimizing a complex claiming strategy — this site consistently directs readers to the appropriate licensed professionals or government resources.
Why a Researcher in Rwanda Writes About U.S. Benefits
The rules governing Social Security, Medicare, and IRS notices are public law. They are documented in government publications that anyone can access, read, and explain — regardless of where they live. The POMS is online. The CFR is online. IRS publications are free to download. What most sites fail to do is read those documents carefully and explain them honestly without a financial product to sell on the back end.
Emmanuel does that work from Kigali, using the same primary sources that a U.S.-based researcher would use — SSA.gov, IRS.gov, Medicare.gov, and the Cornell Law School Legal Information Institute (LII) — and is transparent about his location because transparency is the point of this site.
Connect With Emmanuel TUYISHIMIRE & Seniors Audit
Follow Emmanuel's personal research updates or connect with the official Seniors Audit brand channels: