The Government Pension Offset is an arcane provision of Social Security that unfairly punishes those who work for the government and earn a pension. A client of mine is a teacher and her husband died a few years ago. He paid into Social Security his whole life, however his wife, my client, will never see a dime of it. The culprit: she will receive a pension from CalSTRS (California State Teachers Retirement System)....of which she contributed to and earned on her own account. My client is punished for working and will have a harder time in retirement because she will not receive income that her husband worked very hard for and for which he gave up 12.4% of his income during his lifetime.