Program Operations Manual System (POMS)
TN 50 (02-25)
NL 00725.485 “WEP” UTIs – Windfall Elimination Provision
WEP003 Windfall Elimination Provision is First Applied – Number Holder
We reduced (1) Social Security benefits starting (2) . This is the first month (3) received a pension based on work not covered by Social Security taxes.
When (4) this type of pension, we may apply the Windfall Elimination Provision to (5) Social Security benefits. This changes the way we figure (6) benefit amount. (7) benefit amount is less than it would be if (8) not receiving the pension.
To learn more about how non-covered pensions affect Social Security benefits, please
view our factsheet titled “Windfall Elimination Provision,” that you can get at (9) online.
Fill-ins:
(1) “beneficiary's full name, possessive”/”your”
(2) date in format “Month CCYY”
(3) “you”/“he”/“she”
(4) “you receive”/“he receives”/“she receives”
(5) “your”/”his”/”her”
(6) “your”/”his”/”her”
(7) “Your”/”His”/”Her”
(8) “you were”/“he was”/“she was”
WEP004 Windfall Elimination Provision no Longer Applies – Number Holder
We changed (1) benefit amount starting (2) because (3) :
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•
Are impacted by the Social Security Fairness Act, which ended the Windfall Elimination
Provision starting January 2024, or
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•
Reached 30 years of substantial earnings covered by Social Security taxes, or
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•
Stopped receiving a pension based on work not covered by Social Security taxes.
Fill-ins:
(1) “your”/ “beneficiary's full name, possessive”
(2) date in format “Month CCYY”
(3) “you”/“they”