I am a teacher in Texas and do not pay into Social Security.
Am I able to avoid the windfall elimination provision by taking my contributions into my pension in 1 lump sum instead of the lifetime payout? (I do meet the 40 quarter minimum of paying into SS)

Do you have any written articles on this topic?

Also, can I start by taking my SS benefits then when my spouse passes take his ss benefits?
I realize that I cannot take both.

Do you have any written articles on this matter?
Thank you

Hi,

No. If you opt for a lump sum payment in lieu of a monthly pension that's based on your earnings that were exempt from Social Security taxes, your Social Security retirement benefits could still be subject to the Windfall Elimination Provision (WEP). Social Security prorates lump sum payments of that type into a monthly amount, and applies WEP on that basis. The lump sum proration method is described in the following section of Social Security's operations manual: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605364#c, and additional information specific to the Texas Teacher's Retirement System can be found here: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605364DAL.

You could potentially apply for your own Social Security retirement benefits initially and then file later for survivor benefits if your husband dies before you, but your survivor benefits would likely be subject to at least a partial offset due to the Government Pension Offset (GPO) provision. WEP doesn't apply to survivor benefits, but the GPO provision does.

If a person filing for survivor benefits is drawing a pension based on government work in the U.S. that was exempt from Social Security taxes, GPO can cause their survivor benefits to be offset by 2/3rds of the amount of their government pension. A pension, or lump sump in lieu of a pension, from the Texas Teachers Retirement System would be classified as a government pension for GPO purposes. And, a lump sum in lieu of a pension would be prorated for GPO purposes in the same manner used for WEP. The following Social Security reference discusses GPO and the Texas Teachers Retirement System: https://secure.ssa.gov/apps10/poms.nsf/lnx/0202608100DAL.

You may want to consider using our software (https://maximizemysocialsecurity.com/purchase) to fully analyze the options available to you in order to determine your best strategy for maximizing your benefits. The software is programmed to handle both WEP and GPO computations.

Best, Jerry