I have a similar issue... I am a 61 year old widow receiving both SS survivor benefits (from my ex husband) and TRS (teacher retirement) benefits from my late husband, which surprisingly SS does not consider a retirement income, it is a death benefit. I worked in the private sector for about 30 years but not enough quarters of "substantial" contributions because of the years I was a single mom. I have 13 years TRS service as a teacher assistant. At 65 that would only be about $431 annuity/retirement and because of the windfall legislation, it would trigger a reduction of my SS by over $300. If I rollover my TRS contributions into my 403b rather that stay in for the puny retirement, will I still get the SS windfall retirement hit or just the taxes when I take withdrawals from the 403b?