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.
For example, WEP affects teachers in fourteen states: Alaska, California, Colorado, Connecticut, Illinois, Kentucky, Louisiana, Maine, Massachusetts, Minnesota, Missouri, Nevada, Ohio, and Texas. (Source: OLR Research Report) The windfall elimination provision does not apply if: 1  the only pension you will receive is from railroad benefits. 2  the only pension you will receive is from Federal employment covered under the FERS system. 3  you have 30 or more years of substantial earnings for work covered under Social Security.