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Supreme Court Opinion on Civil-Service Pension Payments Based on Employment as a Dual-Status Military Technician and the Social Security Windfall Provision (PDF)
Supreme Court of the United States Link to more items from this source
Jan. 13, 2022

12 pages. "Retirees receive Social Security benefits based on a progressive formula that awards a percentage of average past earnings.... The formula originally did not account for earnings from jobs exempt from Social Security taxes, many of which provide separate pensions. In response to this potential windfall, Congress modified the formula to reduce benefits when a retiree receives such a separate pension payment. But Congress left benefits unchanged if the pension payment was 'based wholly on service as a member of a uniformed service.' ... The National Guard of the United States is defined as a uniformed service, Section 410(m), so whether the uniformed-services exception applies depends on whether Babcock's technician work was service 'as' a member of the National Guard. It was not." [Babcock v. Kijakasi, No. 20-480 (S. Ct. Jan. 13, 2022)]

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