I am expecting to lose my job at a non-SS participating employer (the state) in the next few months. I have a DCP and will be able to roll over the entire account which I plan to do. I'm not eligible for retirement so I'll just be unemployed. Will that DCP be subject to the "Windfall" elimination provision (I put it in quotes because it's hardly a windfall). Thanks.

Hi. It certainly sounds like the roll over of your DCP would be considered by Social Security to be a lump sum distribution in lieu of a non-covered pension, and could therefore result in a reduction to your eventual Social Security retirement benefit rate due to the Windfall Elimination Provision (WEP). Social Security prorates lump sum distributions into a monthly rate to determine the countable amount for WEP calculation purposes (https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605364).

Best, Jerry