The Social Security Advisory Board is pleased to announce publication of The Windfall Elimination Provision: It’s Time to Correct the Math. The report recommends that Congress replace the Windfall Elimination Provision (WEP) for new retirees starting in 2017, when earnings data for workers not covered by Social Security will become available. These data will make it possible for SSA to calculate these workers’ benefits proportional to their contributions. …. is paper explains how the formula used to calculate benefits under the Windfall Elimination Provision (WEP) works and describes proposals to modernize it; a separate paper will explain how the Government Pension Offset (GPO) works and outline proposals to improve it. WEP and GPO are similar in that they adjust Social Security benefits based on the presence of non-covered earnings. They differ in that they apply to different categories of beneficiaries: WEP adjusts worker benefits while GPO adjusts spousal and survivor benefits…..