Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010

3 Pages Posted: 10 Jul 2010  

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

Date Written: July 10, 2010

Abstract

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.

Keywords: Social Security, Retirement Benefits, Baby Boomers

JEL Classification: D31, D61, H21, H23, H55, I31, I38, J26, K34

Suggested Citation

Lipman, Francine J. and Williamson, James E., Social Security Benefits Formula 101: A Practical Primer (July 10, 2010). American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010. Available at SSRN: https://ssrn.com/abstract=1638234

Francine J. Lipman (Contact Author)

University of Nevada, Las Vegas - William S. Boyd School of Law ( email )

4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States

James E. Williamson

San Diego State University - College of Business Administration ( email )

School of Accountancy
San Diego, CA 92182-8230
United States
619-594-6021 (Phone)

HOME PAGE: http://www.sdsu.edu

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