Thanks very useful - thanks. I assume it gets more complicated if a private pension - such as a SIPP - were contributed to by both the employee and the employer - I suppose you would have to try and figure out which contributions were which and it's pro rated? You italicized assumed - indicating there's no ruling on this?

"Assume" in this instance means I don't know for certain. SIPPs were only introduced in 1989, and the population benefiting from SIPPs has only recently began to start claiming SS. There have been no examples that I've seen of how a "SIPP" pension

*with* employer contributions has been treated. The FBU at the Embassy will have an established stance, but an SS office in Keokuk Iowa (for a UK expat in the States) may have a different answer. I don't know how the FBU treats a "SIPP with company contributions".

If you wish to spend the time, the answer may lie in POMS, the SSA manual. You could start with the following page and go from there:

https://secure.ssa.gov/apps10/poms.nsf/lnx/0300605360You said this:

<<WEP applies for those with less than 30 years of SS contributions. For those with less than 20 years SS contributions, the maximum amount of WEP is limited to 50% of the ELY amount for the year of eligibility (at 62), or 50% of the total foreign pension(s) amount, whichever is the smaller (this is important!).>>

If my US SS pension at 62 was 1,100, for example, then the maximum I could loose would be $550? Isn't there an absolute maximum as well?

I believe the UK state pension is now 168 pounds / week - 722 per month. Say an exchange rate of 1.3 is $933 / month. So the UK pension will be lower than the ELY amount so I would loose 50% of 933. more or less....

You need to start with your ELY (eligibility year). The ELY dictates the Max WEP amount.

For example, if you turned 62 in 2019, your ELY amount would be $926. For those with or less than 20 years of substantial earnings, 50% of that amount would be

**$463**. For someone with 25 years of substantial earnings, the % reduction amount would be $231.50.

See the following page:

https://www.ssa.gov/planners/retire/wep-chart.htmlStart with the foreign source non-FICA covered pension. If your foreign source non-FICA covered pension were $1,400/mo., 50% of that is

**$700**. In this case, the Max WEP rules would apply, and $463 (the maximum WEP that can be used for a 2019 ELY) is less than $700, so WEP would be

$463. Therefore, in your example, if the original pre-WEP SSA amount of the SS pension is $1,100/mo., the after WEP amount would be (1,100 - 463) $637.

If your foreign source non-FICA covered pension were $800/mo., 50% of that is

**$400**. In this case, the Max WEP rules would apply to the $400 since it is less than the Max WEP amount of $463 (the maximum WEP that can be used for a 2019 ELY). Therefore, in your example, if the original pre-WEP SSA amount of the SS pension is $1,100/mo., the after WEP amount would be (1,100 - 400) $700.

If the SS pension were delayed after 66, the SS amount would increase, but the WEP amount

* would also increase*. (See the link in my previous post).

There is no minimum amount for WEP. A foreign source non-contributing pension of $10/mo. would cause a WEP amount of $5 to be applied to the SS pension.

If someone (ELY 2019 and less than 20 years of substantial contributions) had a foreign pension of

**$950**/mo., WEP would be

**$463**, the Max WEP amount.

If another person (same ELY, same years) had a foreign pension of

**$9,500**/mo., WEP would still be $463 since the SS pension can only be reduced up to the Max WEP amount.