Windfall Elimination Provision and Government Pension Offset – Our Social Security Advisory staff will examine the origin of these two controversial Social Security provisions.

We’ll discuss the Windfall Elimination Provision and Government Pension Offset and their impact on Social Security’s retirement, spousal, and survivor benefits, beginning with a review of an important ingredient in understanding the arguments pro and con—the methodology governing how Social Security benefits are calculated. Examples of the relationship between calculated benefits and Social Security’s progressive income replacement design will be used to illustrate the impact of these two much debated provisions.