If I received a lump sum state pension but I have worked 30 years under social security will my widow ‘s social security benefits be cut

Hi. If the lump sum state pension is based on your own earnings that were exempt from Social Security taxes, then the answer is almost certainly yes. That's true regardless of how many years of Social Security covered earnings you have. Social Security's Government Pension Offset (GPO) provision states that if a person receives a pension, or lump sum in lieu of a pension, based on their work for a U.S. governmental agency, then any Social Security spousal or survivor benefits for which they would otherwise be eligible must be offset by 2/3rds of the amount of their government pension (https://www.ssa.gov/pubs/EN-05-10007.pdf).

In order to calculate the offset amount when a lump sum payment in lieu of a pension is involved, Social Security uses a formula to prorate the lump sum payment into a monthly rate (https://secure.ssa.gov/apps10/poms.nsf/lnx/0202608400#d4).

The exemption you allude to when you refer to having 30 years of Social Security covered earnings applies to the Windfall Elimination Provision (WEP), not GPO. WEP is a separate provision that can affect the amount of a person's Social Security retirement or disability benefit rate. Our software (https://maximizemysocialsecurity.com/purchase) is fully programmed to handle calculations involving both the WEP and GPO provisions, so you may want to strongly consider using the software to analyze your options so that you can determine your best strategy for maximizing your benefits.

Best, Jerry