What is the Social Security Government Pension Offset (GPO)?

The federal Social Security Government Pension Offset (GPO) is the method Social Security uses to determine the level of Social Security survivors benefits for retirees who receive a pension from an entity which did not participate in the Social Security System.

http://www.ssa.gov/planners/retire/gpo.html

https://www.ssa.gov/pubs/EN-05-10007.pdf

https://www.ssa.gov/benefits/retirement/planner/gpo-calc.html