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@Taxes-by-Rocky wrote:

One should also mention that public (state, municipal, county, etc.) pensions usually take into account the adjustment that their employees will generally not be eligible for Social Security.  Just an observation. 

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Yes, but that was true before WEP and GPO were enacted.  And in many states and cities, employees do pay Social Security taxes, because the employer elected that back when the decision had to be made.  Most of these pension systems required employee contributions, which made up for the lack of Social Security taxes.  And that contribution rate was easier to change.  In Arizona it went from 4% to 11% in the last 40 years or so.