Windfall Elimination Provision Exemptions

Date: 
Thursday, August 8, 2019
Report Number: 
A-13-17-34132
Report Type: 
Audit Report
Office Affiliation: 

We issued this to determine whether the Social Security Administration (SSA) correctly exempted Old-Age, Survivors and Disability Insurance (OASDI) benefits from the Windfall Elimination Provision (WEP). Specifically, we reviewed exemptions for (a) workers who had 30 or more years of coverage subject to Social Security earnings, (b) workers who were eligible for a pension before 1986, and (c) Federal employees under the mandatory coverage provision.