For example, WEP affects teachers in fourteen states: Alaska, California, Colorado, Connecticut, Illinois, Kentucky, Louisiana, Maine, Massachusetts, Minnesota, Missouri, Nevada, Ohio, and Texas. (Source: OLR Research Report) The windfall elimination provision does not apply if: 1  the only pension you will receive is from railroad benefits. 2  the only pension you will receive is from Federal employment covered under the FERS system. 3  you have 30 or more years of substantial earnings for work covered under Social Security.