Description: This article is about the relative merits of changing the U.S. Social Security system from its current defined benefit approach to a defined contribution approach.

Description: This is a brief summary of a Brooking Institution study entitled 'The Payroll Tax for Social Security. The study argues that the payroll tax should be eliminated as a source of financing of Social Security on the grounds that it is regressive and is especially burdensome to the poor.

Description: This article from The Actuary, April 1971, volume 5, Issue 4 is about Social Security and Medicare. This note compares actual experience for both fiscal year 1970 and calendar year 1970 with the short-range cost estimates given in the 1970 Trustees’ Reports.

Description: In this year’s Trustees’ Reports, recently submitted to the Congress, most attention focuses on the cash benefits program which is projected to have an actuarial deficit of about 3% of taxable payroll, over the 75-year valuation period.

Description: Summarizes Actuarial Note No. 100, Actuarial Studies No. 80 and No. 81 - published in Feb. and April 1980.

Description: This article discusses Social Security amendments of 1983 that include triggering devices based on trust-fund ratios that affect the funding or benefits of the system for both OASDI and Medicare.

Description: Highlights the recent changes to Social Security and Medicare from enactment of the Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Act. Also highlights some changes voted in by one of the houses but not by both, and therefore not enacted.

Description: This article analyzes the proposals in the recent state of the union address to support Social Security. The recommendation contains two plans - to transfer surplus tax revenue to Social Security and to invest part of the transfers in equities.

Description: This article from The Actuary, May 1972 – Volume 6, provides references to three notes: 1. Benefit Loads in Relation to Coverage and Reserves for Railroad Retirement and Other Major Retirement and Social Insurance Plans. 2. Two Decades oj Employee Benefit Plans, 1950- 70. 3. Social Security Programs throughout the World.

Description: Describes the OASDI / HI changes brought about by the enactment of H.R. 1 in late October of 1972 including modifications for the HMO Act.