POMS Reference

NL: Notices, Letters and Paragraphs

TN 22 (12-17)

GPOC01 Caption

Other Government Payments Affect Benefits

GPO001 Government Pension Offset (GPO) Explanation

We reduce the Social Security benefits we pay to  (1)  as a  (2)  when  (3)  a Federal, State, or local government pension. The pension must be based on work that is not covered by Social Security. We reduce benefits by two-thirds the amount of the pension. If the two-thirds amount is equal to or more than the Social Security monthly benefit, then we do not pay benefits. There are some exceptions to this rule. The enclosed factsheet, “Government Pension Offset,” explains this reduction in detail.

Fill-in:

(1) “you”/“him”/“her”

(2) “widow”/“widower”/“husband”/“wife”

(3) “you receive”/“he receives”/“she receives”

GPO002 GPO Reduction in Benefits

We are reducing  (1)  benefit beginning  (2)  because  (3)  eligible for a government pension.

Fill-ins:

(1) “your”/SN possessive

(2) date in format June 1991

(3) “you are”/“she is”/“he is”