TN 26 (04-12)
The Government Pension Offset (GPO) does not apply to spouse's benefits if the spouse's application:
was filed before December 1, 1977; and
the first month of entitlement was before December 1, 1977.
Do not apply GPO under the following conditions:
We based the spouse's prior entitlement upon an application the claimant filed before December 1, 1977 and
We do not require a new application for current entitlement (i.e., conversion cases).
Apply GPO under the following conditions:
We based a spouse's prior entitlement upon an application the claimant filed before December 1, 1977, entitlement terminated and
We require a new application (filed after November 30, 1977) for current entitlement on the same or different social security number.