Article: AICPA initiates debate on Social Security reform.(study report 'Understanding Social Security Issues and Alternatives')

According to projections made by the Social Security Administration, fund balances will peak in 2012. In 2032, annual payments will exceed collections by 25%. And, by that time, Social Security will pay retirees only 75% of promised benefits.

In an attempt to make sense of these dire predictions and many proposals to reform the fund, the taxation section of the AICPA recently released Understanding Social Security: Issues and Alternatives.

This tax policy study brings together a vast body of knowledge on Social Security issues and provides readers with a summary of the reform alternatives, said Carol Ferguson, a technical manager in the AICPA tax ...

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