Objective. 1  Closely read and reread a nonfiction text, and analyze the author's main points. 2  Explain how the author uses evidence and reasons to support his major ideas in the text.
In United States tax law, the windfall elimination provision is a regulation that aims to prevent retirees from receiving more Social Security benefits than they are entitled to, based on their payments into the Social Security system during their working years.
The windfall elimination provision has the effect of reducing one's retirement benefits if he receives a pension from a job where Social Security taxes were not taken out of his pay. Retirement benefits are intended to replace only a certain percentage of someone's earnings while employed.