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Introduction 1
Origins and Brief History of Social Security 1
Social Security Financing 3
Taxation of Social Security Benefits 4
Status of the Social Security Trust Funds 4
Social Security Cash-Flow Surpluses and Deficits 6
Social Security Reform Debate 6
Social Security Benefit Rules 7
Full Retirement Age 7
Computation of a Social Security Retired-Worker Benefit 8
Adjustments to Benefits Claimed Before or After the FRA 9
Other Adjustments to Benefits (Including Government Pension Offset and Windfall Elimination Provision) 9
Disabled-Worker Benefit 10
Benefits for the Worker’s Family Members 10
Maximum Family Benefit 11
Social Security Beneficiaries 13