Objective. 1  Closely read and reread a nonfiction text, and analyze the author's main points. 2  Explain how the author uses evidence and reasons to support his major ideas in the text.
In United States tax law, the windfall elimination provision is a regulation that aims to prevent retirees from receiving more Social Security benefits than they are entitled to, based on their payments into the Social Security system during their working years.
Therefore, through its provision for a downward price adjustment, the clause is designed to prevent the contractor from making a windfall profit as a result of a decrease in its cost of performance, while at the same time ensuring through its provision for an upward price adjustment that the contractor is not forced to absorb large losses resulting from an increase in its costs.