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Social Security Offsets: Policies Public Employees Love to Hate and Don't Understand (PDF)
National Association of Government Defined Contribution Administrators [NAGDCA] 
July 30, 2007
Excerpt: Do you administer a public pension for employees not covered by Social Security? If so, you may be aware of two laws that can offset, or perhaps eliminate, Social Security benefits employees may have earned on the side or may be due from a spouse. Questions are understandable, given the complexity of these laws: the windfall elimination provision and the government pension offset. This article intends to clarify these government offsets.
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