TN 62 (09-25)
NOTE: This POMS section applies to months of entitlement prior to January 2024 only. The Social Security Fairness Act (SSFA) of 2023 eliminated the reduction of Social Security benefits under GPO as of January 2024. For more information, see GN 02608.100.
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.