GN BOS02608.100 General Rules for Government Pension Offset (GPO) (TN 2-87 - 4/2003)

A. BACKGROUND - COMMONWEALTH OF MASSACHUSETTS' OPTIONAL RETIREMENT PROGRAM (ORP) AND THE STATE OF CONNECTICUT'S ALTERNATE RETIREMENT PROGRAM (ARP)

See RS 00605.364 for information concerning the Commonwealth of Massachusetts' Optional Retirement Program (ORP) and the State of Connecticut's Alternate Retirement Program (ARP).

B. POLICY - APPLICABILITY OF GPO

If an employee contributes to the ORP in Massachusetts or the ARP in Connecticut, any income in the defined contribution plan will be considered a non-covered government pension for GPO purposes, unless an exemption in GN 02608.101 exists. Employees contributing to the ARP in Connecticut may meet the exemption described in GN 02608.102, if their last day of employment is covered under Social Security.

C. POLICY - AMOUNT OF PENSION USED TO COMPUTE GPO.

See RS 00605.364 for instructions in determining the date of entitlement to the non-covered pension and in computing the monthly pension amount. This monthly pension amount is used to apply GPO.

This monthly pension amount is used to apply GPO, regardless of the amount actually received by the beneficiary.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202608100BOS
GN BOS02608.100 - General Rules for Government Pension Offset (GPO) (TN 2-87 - 4/2003) - 08/22/2011
Batch run: 10/25/2021
Rev:08/22/2011