The Social Security Protection Act of 2004 (Public Law 108-203) requires state and local employers who hire individuals for non-Social Security covered positions on or after January 1, 2005 to provide these new hires with Form 1945. This notice explains the possible reduction in the employee’s future Social Security benefit as a result of the Windfall Elimination Provision and Government Pension Offset . The new hire must sign the notice, acknowledging that he or she is aware of this possible reduction, and then you must send it to:
Massachusetts Teachers’ Retirement System
c/o Employer Services
500 Rutherford Avenue, Suite 210
Charlestown, MA 02129-1628
Please be sure to send these forms directly to our main office, and not with your monthly payroll deduction reports to our lockbox in Philadelphia.
To obtain the form as well as more information on the notice itself, instructions for its use and how the form can be ordered, please visit Social Security’s website at http://www.socialsecurity.gov/form1945.