My question is about the exceptions listed included in the Windfall Elimination Provision information sheet found on the SocialSecurity.gov website.
it states "The Windfall Elimination Provision doesn't apply if:
"You're an employee of a non-profit organization who was first hired after December 31, 1983"

so my question is this:
i am going to apply in Dec. 2019 for SS; my full retirement age is 66 based on my birthdate in March/54;
if i quit my current job and go to work for a non-profit now, before applying for SS in December, will that be sufficient to be exempt from the WEP?

i (think I) avoided the GPO penalty because i worked approx. 6 years for a school district that paid into SS before i retired and i do not have the full 30 years of "substantial earnings" (i think i have approx. 25).
Thank you,

Hi,

No, the simple fact that a person has worked for a non-profit organization after 1983 wouldn't exempt them from the Windfall Elimination Provision (WEP). The full wording from Social Security's operations manual in reference to the exception you cited is as follows:

"An employee of a nonprofit organization who was exempt from Social Security coverage on 12/31/83, and who became covered for the first time as an employee of that organization on 1/1/84 under the mandatory coverage provision of P.L. 98-21, is exempt from WEP for any pension received from that nonprofit organization."

What that means is that if a person was exempt from paying Social Security taxes on their earnings from a non-profit organization on 12/31/1983, and that person was subsequently required to pay Social Security taxes on their earnings when the law changed on 1/1/1984, then WEP would not apply to any pension that the employee receives FROM THAT EMPLOYER. Such a person could still be subject to WEP if they receive a pension based on their earnings from a different employer which was exempt from Social Security taxes.

Our software (https://maximizemysocialsecurity.com/purchase) is fully programmed to handle WEP and GPO (Government Pension Offset) calculations, so you may want to strongly consider using the software to do your Social Security planning.

Best, Jerry