Social Security Benefits Formula 101: A Practical Primer
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
James E. Williamson
San Diego State University - College of Business Administration
July 10, 2010
American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Despite the broad and deep reliance on Social Security benefits, very few of the hundreds of millions of current and future beneficiaries understand how the program works. This article presents through a hypothetical couple some of the basic concepts of the Social Security benefits formula.
Number of Pages in PDF File: 3
Keywords: Social Security, Retirement Benefits, Baby Boomers
JEL Classification: D31, D61, H21, H23, H55, I31, I38, J26, K34Accepted Paper Series
Date posted: July 10, 2010
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