POMS Reference

NL: Notices, Letters and Paragraphs

TN 24 (12-17)

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 see our factsheet titled “Windfall Elimination Provision.” You can get this factsheet at  (9) 

online. You can also call, write, or visit us to get the factsheet.

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”

(9) www.socialsecurity.gov/pubs/EN-05-10045.pdf

WEP004 Windfall Elimination Provision no Longer Applies – Number Holder

We changed  (1)  benefit amount starting  (2)  . The Windfall Elimination Provision no longer reduces  (3)  benefits. We stopped applying this provision because  (4)  :

  • Reached 30 years of substantial earnings covered by Social Security taxes, or

  • Stopped receiving a pension based on work not covered by Social Security taxes.

To learn more about how non-covered pensions affect Social Security benefits, please see our factsheet titled “Windfall Elimination Provision.” You can get this factsheet at  (5)  online. You can also call, write, or visit us to get the factsheet.

Fill-ins:

(1) “your”/ “beneficiary's full name, possessive”

(2) date in format “Month CCYY”

(3) “your”/”his”/”her”

(4) “you”/“he”/“she”

(5) www.socialsecurity.gov/pubs/EN-05-10045.pdf