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"98-35_46_2021-02-01", "formats": [ { "filename": "files/2021-02-01_98-35_8b66df44311a3f4f464b8e9ceeb01e76f5e3f74a.pdf", "format": "PDF", "url": "https://crsreports.congress.gov/product/pdf/RS/98-35/46", "sha1": "8b66df44311a3f4f464b8e9ceeb01e76f5e3f74a" }, { "format": "HTML", "filename": "files/2021-02-01_98-35_8b66df44311a3f4f464b8e9ceeb01e76f5e3f74a.html" } ], "date": "2021-02-01", "summary": null, "source": "CRSReports.Congress.gov", "typeId": "RS", "active": true, "sourceLink": "https://crsreports.congress.gov/product/details?prodcode=98-35", "type": "CRS Report" }, { "source": "EveryCRSReport.com", "id": 616435, "date": "2020-02-10", "retrieved": "2020-02-11T23:21:08.927530", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "Social Security is a work-based, federal insurance program that provides income support to workers and their eligible family members in the event of the worker\u2019s retirement, disability, or death. A worker\u2019s employment or self-employment is considered covered by Social Security if the services performed in that job result in earnings that are taxable and creditable for program purposes. Although participation in Social Security is compulsory for most workers, about 6% of all workers in paid employment or self-employment are not covered by Social Security in 2019. \nThe windfall elimination provision (WEP) is a modified benefit formula that reduces the Social Security benefits of certain retired or disabled workers who are also entitled to pension benefits based on earnings from jobs that were not covered by Social Security and thus not subject to the Social Security payroll tax. Its purpose is to remove an unintended advantage or \u201cwindfall\u201d that these workers would otherwise receive as a result of the interaction between the regular Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. \nIn December 2019, about 1.9 million people (or about 3% of all Social Security beneficiaries) were affected by the WEP. Those workers mainly include state and local government employees covered by alternative staff-retirement systems as well as most permanent civilian federal employees hired before January 1, 1984, who are covered by the Civil Service Retirement System (CSRS).\nWEP\u2019s supporters argue that the formula is a reasonable means to prevent overgenerous payments and unintended benefits to people who have earnings not covered by Social Security and receive pensions from noncovered work. Opponents argue that the provision substantially reduces a benefit that workers may have included in their retirement plans, and it reduces benefits disproportionately for lower-earning households. Others criticize the current WEP formula as an imprecise way to determine the actual windfall when applied to individual cases. \nRecent legislation has generally proposed either to eliminate the provision for all or some affected beneficiaries, or replace the current-law provision with a new proportional formula based on past earnings from both covered and noncovered employment.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/98-35", "sha1": "1bb4af45442f6bf05cc7a4b1d002168d29c80f01", "filename": "files/20200210_98-35_1bb4af45442f6bf05cc7a4b1d002168d29c80f01.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/98-35", "sha1": "ffb9e9be149c022640ba4bf498b41f892d020c23", "filename": "files/20200210_98-35_ffb9e9be149c022640ba4bf498b41f892d020c23.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 606508, "date": "2019-10-22", "retrieved": "2019-10-22T22:07:29.301945", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "Social Security is a work-based, federal insurance program that provides income support to workers and their eligible family members in the event of the worker\u2019s retirement, disability, or death. A worker\u2019s employment or self-employment is considered covered by Social Security if the services performed in that job result in earnings that are taxable and creditable for program purposes. Although participation in Social Security is compulsory for most workers, about 6% of all workers in paid employment or self-employment are not covered by Social Security. \nThe windfall elimination provision (WEP) is a modified benefit formula that reduces the Social Security benefits of certain retired or disabled workers who are also entitled to pension benefits based on earnings from jobs that were not covered by Social Security and thus not subject to the Social Security payroll tax. Its purpose is to remove an unintended advantage or \u201cwindfall\u201d that these workers would otherwise receive as a result of the interaction between the regular Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. \nIn December 2018, nearly 1.9 million people (or about 3% of all Social Security beneficiaries) were affected by the WEP. Those workers mainly include state and local government employees covered by alternative staff-retirement systems as well as most permanent civilian federal employees hired before January 1, 1984, who are covered by the Civil Service Retirement System (CSRS).\nWEP\u2019s supporters argue that the formula is a reasonable means to prevent overgenerous payments and unintended benefits to people who have earnings not covered by Social Security and receive pensions from noncovered work. Opponents argue that the provision substantially reduces a benefit that workers may have included in their retirement plans, and it reduces benefits disproportionately for lower-earning households. Others criticize the current WEP formula as an imprecise way to determine the actual windfall when applied to individual cases. \nRecent legislation has generally proposed either to eliminate the provision for all or some affected beneficiaries, or replace the current-law provision with a new proportional formula based on past earnings from both covered and noncovered employment.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/98-35", "sha1": "b55e34a28f09cee00cfff9795acadd1f48276df7", "filename": "files/20191022_98-35_b55e34a28f09cee00cfff9795acadd1f48276df7.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/98-35", "sha1": "94cbdd63a3b6909371545cd0fcfac9ecffb158a1", "filename": "files/20191022_98-35_94cbdd63a3b6909371545cd0fcfac9ecffb158a1.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 598147, "date": "2019-05-14", "retrieved": "2019-05-14T22:17:36.608452", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "The windfall elimination provision (WEP) is a modified benefit formula that reduces the Social Security benefits of certain retired or disabled workers who are also entitled to pension benefits based on earnings from jobs that were not covered by Social Security and thus not subject to the Social Security payroll tax. Its purpose is to remove an unintended advantage or \u201cwindfall\u201d that these workers would otherwise receive as a result of the interaction between the regular Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. In December 2018, nearly 1.9 million people (or about 3% of all Social Security beneficiaries) were affected by the WEP.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/98-35", "sha1": "bff52089ccc47597fd01b546833fb7838b7a8cc6", "filename": "files/20190514_98-35_bff52089ccc47597fd01b546833fb7838b7a8cc6.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/98-35", "sha1": "1b37ad9defe4991b99aa8c2ed80afe206fcbb4ed", "filename": "files/20190514_98-35_1b37ad9defe4991b99aa8c2ed80afe206fcbb4ed.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 591159, "date": "2019-02-07", "retrieved": "2019-04-17T14:21:42.712997", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "The windfall elimination provision (WEP) is a modified benefit formula that reduces the Social Security benefits of certain retired or disabled workers who are also entitled to pension benefits based on earnings from jobs that were not covered by Social Security and thus not subject to the Social Security payroll tax. Its purpose is to remove an unintended advantage or \u201cwindfall\u201d that these workers would otherwise receive as a result of the interaction between the regular Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. In December 2017, more than 1.8 million people (or about 3% of all Social Security beneficiaries) were affected by the WEP.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "https://www.crs.gov/Reports/98-35", "sha1": "4446d48b1e97f3f0761e195cc5ad9f86acf0ca69", "filename": "files/20190207_98-35_4446d48b1e97f3f0761e195cc5ad9f86acf0ca69.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "https://www.crs.gov/Reports/pdf/98-35", "sha1": "613ddaacf61daee4e42169897017906a8caed6c7", "filename": "files/20190207_98-35_613ddaacf61daee4e42169897017906a8caed6c7.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 582564, "date": "2018-07-02", "retrieved": "2018-07-10T20:12:48.083437", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "The windfall elimination provision (WEP) is a modified benefit formula that reduces the Social Security benefits of certain retired or disabled workers who are also entitled to pension benefits based on earnings from jobs that were not covered by Social Security and thus not subject to the Social Security payroll tax. Its purpose is to remove an unintended advantage or \u201cwindfall\u201d that these workers would otherwise receive as a result of the interaction between the regular Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. In December 2017, more than 1.8 million people (or about 3% of all Social Security beneficiaries) were affected by the WEP.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/98-35", "sha1": "4be98b8384b730664c3c164e85569224f4ae4142", "filename": "files/20180702_98-35_4be98b8384b730664c3c164e85569224f4ae4142.html", "images": {} }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/98-35", "sha1": "539de6a9d4e91948c5d125b9cabac7e2be798d76", "filename": "files/20180702_98-35_539de6a9d4e91948c5d125b9cabac7e2be798d76.pdf", "images": {} } ], "topics": [ { "source": "IBCList", "id": 4796, "name": "Social Security" } ] }, { "source": "EveryCRSReport.com", "id": 453015, "date": "2016-06-01", "retrieved": "2016-06-21T21:10:34.443819", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "The windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/98-35", "sha1": "3c4ea45307dc4d9aa988d6b71344674d4456817e", "filename": "files/20160601_98-35_3c4ea45307dc4d9aa988d6b71344674d4456817e.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/98-35", "sha1": "7720cfd029dbd8f5aaf5fccd5fa1e94a80c482e2", "filename": "files/20160601_98-35_7720cfd029dbd8f5aaf5fccd5fa1e94a80c482e2.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 328, "name": "Social Security" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc855769/", "id": "98-35_2016May25", "date": "2016-05-25", "retrieved": "2016-08-07T13:31:21", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \"windfall\" these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers' relatively small portion of their careers in Social Security-covered employment. The report provides information about how the provision works, who is affected, history and rationale, impacts, and relevant legislation.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20160525_98-35_7db9116533d31d0438b0aa2d8c527650ec304155.pdf" }, { "format": "HTML", "filename": "files/20160525_98-35_7db9116533d31d0438b0aa2d8c527650ec304155.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "EveryCRSReport.com", "id": 452263, "date": "2015-06-30", "retrieved": "2016-05-24T19:32:46.806941", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "The windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/98-35", "sha1": "25a17790bd006e71e8300fc247a2f7eafc325adc", "filename": "files/20150630_98-35_25a17790bd006e71e8300fc247a2f7eafc325adc.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/98-35", "sha1": "22e185e4619576d030b67bc0c88c0cf29df40b82", "filename": "files/20150630_98-35_22e185e4619576d030b67bc0c88c0cf29df40b82.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 328, "name": "Social Security" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc818796/", "id": "98-35_2014Apr16", "date": "2014-04-16", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20140416_98-35_dcc8bc30f4323d494e1332d6dc9ef4d3977c3fec.pdf" }, { "format": "HTML", "filename": "files/20140416_98-35_dcc8bc30f4323d494e1332d6dc9ef4d3977c3fec.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc807868/", "id": "98-35_2013Feb15", "date": "2013-02-15", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. Opponents contend the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20130215_98-35_5aea92ecd49eaad260e533fde008ac122db7ba04.pdf" }, { "format": "HTML", "filename": "files/20130215_98-35_5aea92ecd49eaad260e533fde008ac122db7ba04.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc815181/", "id": "98-35_2013Jan08", "date": "2013-01-08", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20130108_98-35_d98908c60f274f0d5391267bedd5d3b1f30b15a8.pdf" }, { "format": "HTML", "filename": "files/20130108_98-35_d98908c60f274f0d5391267bedd5d3b1f30b15a8.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821140/", "id": "98-35_2012Jan30", "date": "2012-01-30", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to\r\nremove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. Opponents contend that the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20120130_98-35_033f67a273c312c9d8a3ca90e57be95274fa3cbe.pdf" }, { "format": "HTML", "filename": "files/20120130_98-35_033f67a273c312c9d8a3ca90e57be95274fa3cbe.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc810032/", "id": "98-35_2011Jan18", "date": "2011-01-18", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. Opponents contend that the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20110118_98-35_be6e49b9677178a1d9ac6d8d3c83f82ac3a47406.pdf" }, { "format": "HTML", "filename": "files/20110118_98-35_be6e49b9677178a1d9ac6d8d3c83f82ac3a47406.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc819331/", "id": "98-35_2010Jan29", "date": "2010-01-29", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or \u201cwindfall\u201d these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers\u2019 relatively short careers in Social Security-covered employment. Opponents contend that the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20100129_98-35_0fe062818fa61f592413452e77792d14f2bececf.pdf" }, { "format": "HTML", "filename": "files/20100129_98-35_0fe062818fa61f592413452e77792d14f2bececf.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc818160/", "id": "98-35_2009May11", "date": "2009-05-11", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because Social Security\u2019s benefit formula is weighted such that workers with low lifetime earnings receive a greater share of their covered earnings in benefits than workers with medium or high lifetime earnings. Opponents contend that the provision is basically imprecise and can be unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20090511_98-35_dae6d0dfb2143f0d709717983a97839828129937.pdf" }, { "format": "HTML", "filename": "files/20090511_98-35_dae6d0dfb2143f0d709717983a97839828129937.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc806214/", "id": "98-35_2008Jan14", "date": "2008-01-14", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security\u2019s benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically imprecise and often unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20080114_98-35_226e86d7953adbdd914ae034f39928d239501cff.pdf" }, { "format": "HTML", "filename": "files/20080114_98-35_226e86d7953adbdd914ae034f39928d239501cff.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc808412/", "id": "98-35_2007Mar08", "date": "2007-03-08", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Elimination Provision (WEP)", "summary": "This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security\u2019s benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically inaccurate and often unfair.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20070308_98-35_6cd65a36b255be02c38d104538f97b6e672a3a95.pdf" }, { "format": "HTML", "filename": "files/20070308_98-35_6cd65a36b255be02c38d104538f97b6e672a3a95.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Pensions", "name": "Pensions" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc795359/", "id": "98-35_2004Jan09", "date": "2004-01-09", "retrieved": "2016-01-13T14:26:20", "title": "Social Security: The Windfall Benefit Provision", "summary": "This report discusses the windfall elimination provision, which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security's benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically inaccurate and often unfair. In both the 107th and 108th Congresses, five bills have been introduced that would modify or repeal the provision.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20040109_98-35_c7279e309cbc438273ec6299f673972604c9f7a8.pdf" }, { "format": "HTML", "filename": "files/20040109_98-35_c7279e309cbc438273ec6299f673972604c9f7a8.html" } ], "topics": [ { "source": "LIV", "id": "Social security", "name": "Social security" }, { "source": "LIV", "id": "Social security beneficiaries", "name": "Social security beneficiaries" }, { "source": "LIV", "id": "Social security taxes", "name": "Social security taxes" }, { "source": "LIV", "id": "Social security finance", "name": "Social security finance" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc816302/", "id": "98-35_2003Mar26", "date": "2003-03-26", "retrieved": "2016-03-19T13:57:26", "title": "Social Security: The Windfall Benefit Provision", "summary": null, "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20030326_98-35_90fabd0840678b288248fef8a8809680d754390c.pdf" }, { "format": "HTML", "filename": "files/20030326_98-35_90fabd0840678b288248fef8a8809680d754390c.html" } ], "topics": [] } ], "topics": [ "Domestic Social Policy", "Economic Policy" ] }