# Table of Contents

## Chapter 1: The History of Social Security Retirement Benefits

**Section 1:**  
The Social Security Act of 1935

**Section 2:**  
The Social Security Trust Funds

**Section 3:**  
The Senior Citizens Freedom to Work Act of 2000

**Section 4:**  
2010 Amendment to the Payback Provisions

**Section 5:**  
The Bipartisan Budget Act of 2015

**Section 6:**  
The Social Security Fairness Act

## Chapter 2: The Basics

**Section 1:**  
Key Definitions  
Common Acronyms

**Section 2:**  
Benefit Basics

i. Who is Eligible for Benefits?

ii. Currently Insured vs. Fully Insured  
  
a. Fully Insured  
  
b. Currently Insured  
  
c. Employees Not Covered

iii. How to Apply for Benefits

iv. When to Apply and How Benefits are Paid

v. What is FRA?

**Section 3:**  
What is PIA and How it is Calculated using AIME?

**Section 4:**  
Reductions and Increases to Benefits

i. Benefits before FRA  
  
ii. Benefits after FRA  
  
iii. Recalculating PIA based upon Additional Earnings  
  
iv. Cost of Living Adjustments (COLAs)

**Section 5:**  
Deemed Filing and the Effect on Benefits

i. Exceptions to the Deemed Filing Rule

## Chapter 3: Spousal Benefits

**Section 1:**  
Eligibility for Spousal Benefits

**Section 2:**  
Meeting the Marriage Requirement

**Section 3:**  
Calculating the Spousal Benefit

**Section 4:**  
Spousal Benefits and Early Retirement

**Section 5:**  
Spousal Benefits at or after FRA

## Chapter 4: Widows and other Survivor Benefits

**Section 1:**  
Who is Eligible for Widow(er) or other Survivor Benefits?

i. Surviving Spouse  
  
ii. Deceased Worker’s Children  
  
iii. Deceased Worker’s Parents  
  
iv. Former Spouse of Deceased Worker

**Section 2:**  
When can Benefits be Elected?

**Section 3:**  
How are Benefits Paid?

**Section 4:**  
How is the Widow(er)’s Benefit Calculated?

**Section 5:**  
When Does Entitlement to Benefits End?

## Chapter 5: Rules Related to Common Law and Same-Sex Marriage

**Section 1:**  
Common Law Marriage

**Section 2:**  
Same-Sex Marriage

## Chapter 6: Divorce

**Section 1:**  
Eligibility for Benefits  
Length of Marriage, Minimum Age, Current Marital Status

**Section 2:**  
Independently Entitled Divorced Spouses

**Section 3:**  
Survivor Benefits of a Divorced Spouse

## Chapter 7: Special Provisions Involving Dependent, Minor and Disabled Children

**Section 1:**  
Child in Care Rules

i. Benefits for the Caregiver  
  
ii. Children’s Benefits

**Section 2:**  
Family Maximum Benefits

## Chapter 8: The Earnings Test

**Section 1:**  
When does the Earnings Test Apply?

**Section 2:**  
How are Earnings Defined?

**Section 3:**  
Calculating the Earnings Test Forfeiture Pre-FRA

**Section 4:**  
The “Special Rule” for the Year FRA is Attained

**Section 5:**  
Special Earnings Limit Rule: Grace Year

**Section 6:**  
Adjustment to the Reduction Factor

i. What is ARF?  
  
ii. How is ARF calculated?  
  
iii. Adjustment to benefit after ARF

**Section 7:**  
Procedural Considerations

How Earnings are Reported  
How Forfeited Amounts are Withheld  
The Effect of the Earnings Test on Auxiliary Benefits

## Chapter 9: Taxation of Social Security Benefits

**Section 1:**  
History of the Taxation of Social Security Benefits

**Section 2:**  
Formula for Determining the Taxable Portion of Benefits

i. Combined/Provisional Income  
  
ii. Tax Efficiency of Social Security

**Section 3:**  
State Taxation of Social Security Benefits

## Chapter 10: Miscellaneous Provisions

**Section 1:**  
“Do Over” Option Rules

i. Effects of Utilizing the Do-Over Option on later Benefits  
  
ii. Important Do-Over Considerations

**Section 2:**  
Important Timing Issue: Attained Age

**Section 3:**  
Important Timing Issue: Backdating Payments

## Chapter 11: Medicare Basics

**Section 1:**  
Overview of Medicare

**Section 2:**  
Medicare for Higher Income Beneficiaries

## Chapter 12: Claiming Strategies

Introduction to Our Approach  
Education  
A Comprehensive Planning Approach  
An Understanding of the Claiming Rules

i. File and Take

ii. File and Suspend

iii. Restricted Application

iv. Start, Suspend, Restart

v. Widow’s Strategies

vi. Sample Case Study