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Dually Entitled Beneficiaries Who Are Subject to the Windfall Elimination Provision and Government Pension Offset

February 05, 2013

The Social Security Act includes two provisions that reduce Social Security monthly benefits paid to individuals who receive a pension based on Federal, State, or local government employment not covered by Social Security:

  • The Windfall Elimination Provision uses a modified benefit formula to eliminate “windfall” from a wage earner’s monthly Social Security retirement benefit.
  • The Government Pension Offset reduces monthly Social Security benefits for spouses, divorced spouses, and widows who receive a pension based on employment for a Federal, State, or local government not covered by Social Security.Read the full report

Read the summary report

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