If subject to WEP, would rolling a 403b(pension) to an IRA avoid WEP reduction of social security benefit? And if rolled to an IRA, would age 72 RMDS trigger any WEP reduction?

Hi,

Probably not. Assuming that your 403(b) plan would be classified as a pension for purposes of the Windfall Elimination Provision (WEP), Social Security would consider the rollover to be a lump-sum distribution from the plan, and they'd prorate the lump-sum amount into a monthly rate (https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605364#c).

Best, Jerry