
                 Understanding Social Security

                   U.S. Department of Health and Human Services
                   Social Security Administration 
                   SSA Publication No. 05-10024
                   January 1994
                   ICN 454930
_______________________________________________________________

WHO SHOULD READ THIS BOOKLET?
_______________________________________________________________

You should!

   Whether you're young or old, male or female, single or with
a family--this booklet is for you and about you.  That's
because Social Security has programs that affect everybody.

   Chances are you're either paying Social Security taxes or
getting Social Security benefits~or you're related to somebody
who is.

   Whatever your situation, this booklet has information you
will find helpful and useful.

   It was prepared by the Social Security Administration and
tells you what you need to know about Social Security while
you're still working and what you need to know when it's your
turn to collect benefits.  It also provides an overview of
Medicare and Supplemental Security Income (SSI) benefits.

   Other booklets are available that explain all of the Social
Security programs in more detail.  And we have prepared a
series of leaflets and factsheets that provide information
about some of the finer points of Social Security.  Page 33
lists some of these brochures.

   PLEASE NOTE: This booklet provides a general overview of the
   Social Security program.  The information it contains is not
   intended to cover all provisions of the law.  For specific
   information about your case, contact a Social Security
   office.
_______________________________________________________________

WHAT'S INSIDE
_______________________________________________________________

PART 1--SOCIAL SECURITY'S FUTURE AND YOURS!                   
      Is Social Security In Your Future?  
      When Will You Need Social Security? 
      How To Reach Us When You Need Us 
      Your Future ... And This Booklet 

PART 2--WHAT YOU NEED TO KNOW ABOUT SOCIAL SECURITY 
        WHILE YOU'RE STILL WORKING ..                         
      How Social Security Works--The General Idea 
      Your Social Security Number 
      The Taxes You Pay 
      You Become Eligible For Social Security By Earning
        "Credits"                                              
      How Much Will You Get From Social Security?
      How Your Benefit Is Figured 
      If You Didn't Earn Enough Credits To 
        Get Social Security 

PART 3--WHAT YOU NEED TO KNOW WHEN YOU BECOME 
        ELIGIBLE FOR SOCIAL SECURITY                         
      How And When To Sign Up For Social Security
      What Records Will You Need? 
      Direct Deposit 
      Retirement Benefits 
      Disability Benefits 
      Benefits For Your Family 
      Survivors Benefits 
      Supplemental Security Income 
      Medicare 

PART 4--WHAT YOU NEED TO KNOW AFTER YOU SIGN UP FOR 
        SOCIAL SECURITY                                      
      What You Need To Report To Us
      If You Disagree With A Decision We Make 
      How Your Earnings Affect Your Benefits
      Your Benefits May Be Taxable 
      When Somebody Needs Help Managing Benefits
OTHER BOOKLETS AVAILABLE                                     
EXAMPLES OF BENEFITS                                         
FINGERTIP FACTS                                             
INDEX                                                        
_______________________________________________________________

        PART 1--SOCIAL SECURITY'S FUTURE ... AND YOURS!

IS SOCIAL SECURITY IN YOUR FUTURE?
__________________________________

Before we get started explaining the program, we think it's
important to answer the first question many people have about
Social Security.  Perhaps you've asked it yourself.  That
question is: "Will Social Security be there when I need it?"

   The simple and logical answer is, "Yes it will."  But that
answer deserves an explanation.

   If you're concerned about the future of Social Security,
it's probably because you've heard misleading stories about
Social Security money being used for other purposes (which are 
partially true) and reports that the system's trust funds
contain only "worthless IOU's" (which are false).  Here are the
facts.  Out of every dollar you pay in Social Security taxes:

o  73 cents goes to a trust fund that pays monthly benefits to
   about 29 million retirees and their families and to about 8
   million widows, widowers, and children of workers who have
   died;

o  19 cents goes to a trust fund that pays for the health care
   of 34 million Medicare beneficiaries; and

o  8 cents goes to a trust fund that pays benefits to about 5
   million people with disabilities and their families.

Money not needed to pay these benefits is invested in U.S.
government bonds~generally considered the safest of all
investments.  And the government uses the money it has
"borrowed" from Social Security, just as it uses the money that
you may have invested in treasury bonds, to pay for all the
services and projects it provides for our citizens.  But, just
as the government pays you back with interest when you redeem
your bonds, it has always made good on its obligations to
Social Security.  There's no reason to believe it won't
continue to do so.  If you own treasury bonds, it's a safe bet
you don't consider them to be "worthless IOU's."  We don't
either.  Our investments will be honored and we , in turn, will
honor your investment in Social Security.  It will be there
when you need it!

WHEN WILL YOU NEED SOCIAL SECURITY?
___________________________________

Now that we've answered your first question and told you that
Social Security will be there when you need it, the next
question you may ask yourself is this: "When will I need it?"

   If you're like most people, you tend to think of Social
Security as a retirement program.  Although it's true that most
of our beneficiaries (about 60 percent) receive retirement
benefits, many others get Social Security because:

o  they are disabled;
o  they are a dependent of someone who gets Social Security; or
o  they are a widow, widower, or child of someone who has died.

   So, depending on your circumstances, you may be eligible for
Social Security at any age.  In fact, Social Security pays more
benefits to children than any other government program.  Today,
45 million people, almost one out of every six Americans,
collect some kind of Social Security benefit.

HOW TO REACH US WHEN YOU NEED US
________________________________

The Social Security Administration has about 1,300 offices in
cities and towns across America.  Of course, you're always
welcome to visit the office nearest you.

   But the easiest way to reach us is to call our toll-free
number: 1-800-772-1213.  You can get information 24 hours a
day.  You can speak to a service representative between 7 a.m.
and 7 p.m. on business days.  

   If you have a push-button (tone) phone, recorded information
and services are available after 7 p.m. weekdays and all day on
weekends and holidays.

   If you want to speak to a representative, the best times to
call are early in the morning and early in the evening.  And if
you can, it's best to call later in the week and later in the
month.  When you call, have your Social Security number handy. 
   Hearing-impaired callers using "TDD" equipment can reach
Social Security between 7 a.m. and 7 p.m. on business days by
calling 1-800-325-0778.

   The Social Security Administration treats all calls
confidentially--whether they're made to our toll-free numbers
or to one of our local offices.  We also want to ensure that
you receive accurate and courteous service.  That's why we have
a second Social Security representative monitor some incoming
and outgoing telephone calls.

YOUR FUTURE ... AND THIS BOOKLET
________________________________

Here's one final message about Social Security's future, your
future, and this booklet: Social Security will be there--
WHENEVER you may need it.

   But even though Social Security will be ready for you, will
you be ready for Social Security?

   This booklet will help you with the kinds of plans and
decisions you need to make now in order to ensure a brighter
and more secure financial future for you and your family.
_______________________________________________________________

     PART 2--WHAT YOU NEED TO KNOW ABOUT SOCIAL SECURITY 
                  WHILE YOU'RE STILL WORKING

HOW SOCIAL SECURITY WORKS--THE GENERAL IDEA
___________________________________________

The basic idea behind Social Security is a simple one.  You pay
taxes into the system during your working years, and you and
members of your family receive monthly benefits when you retire
or become disabled.  Or, your survivors collect benefits when
you die.

   HERE'S AN IMPORTANT POINT:  Social Security is not intended
   to be your only source of income.  Instead, it is meant to
   be used to supplement the pensions, insurance, savings, and
   other investments you will accumulate during your working
   years.

YOUR SOCIAL SECURITY NUMBER
___________________________

What's your Social Security number?  You probably know it as
well as you know your own phone number.

   We use your Social Security number to track your earnings
while you're working and to track your benefits once you're
getting Social Security.

   Almost everybody reading this booklet already has a Social
Security number.  Today, even most young children have a number
because the Internal Revenue Service requires that a Social
Security number be shown on tax returns for all dependents age
one and older.

   In fact, most parents apply for a Social Security number for
their newborn child when they provide information for the
child's birth certificate.  That's because most states make
applying for a Social Security number part of the birth
registration process.  This is taken care of before the mother
and child leave the hospital.

   In addition to its "official" uses, banks, insurance
companies, and many other businesses and government agencies
use the Social Security number for recordkeeping purposes.
Although we can't prevent others from asking for your number,
you should know that if you give it to them they can not use it
to get your Social Security records.  We will not give out your
records, without your written consent, unless the law requires
or permits it. 

   The Social Security Administration is aware of concerns
about the increasing uses of the Social Security number for
identification and recordkeeping purposes.  That concern
centers on the issue of your right to privacy and the
increasing possibility that it could be invaded if all your
records are kept under one number.  If a business or other
enterprise asks for your Social Security number, you can refuse
to give it to them.  However, that may mean doing without the
purchase or service for which your number was requested.  Our
primary message is this: be careful with your Social Security
number and protect its privacy whenever possible.

   IF YOU NEED A SOCIAL SECURITY NUMBER, IF YOU LOST YOUR CARD
AND NEED ANOTHER ONE, OR IF YOU NEED TO CHANGE YOUR NAME ON
YOUR CURRENT CARD, just call or visit a Social Security office.
We'll ask you to fill out a simple one-page application form.
And we'll ask to see certain documents depending on your
situation.  (We need to see originals or certified copies.)
Some typical examples are:

o  A birth certificate and some form of identification for a
   new card;

o  Some form of identification for a replacement card;

o  A marriage certificate or divorce papers for a name change.

THE TAXES YOU PAY
_________________

Social Security taxes are used to pay for all Social Security
benefits.  In addition, a portion of your taxes is used to pay
for part of your Medicare coverage.  General tax revenues, not
Social Security taxes, are used to finance the Supplemental
Security Income (SSI) program.

   IF YOU WORK FOR SOMEONE ELSE

   You and your employer pay taxes for Social Security and
   Medicare.  In 1994, you and your employer EACH pay 7.65
   percent of your gross salary, up to $60,600.  The deduction
   might be labelled "FICA" on your pay slip.  That stands for
   Federal Insurance Contributions Act, the law that authorized
   Social Security's payroll tax.

   IF YOU WORK FOR YOURSELF

   If you're self-employed, you pay 15.3 percent of your
   taxable income into Social Security, up to $60,600. 
   However, there are special deductions you can take when you
   file your tax return that are intended to offset your tax
   rate.

      FOR MORE INFORMATION:  If you would like to learn more
      about self-employment tax rates, call or visit Social
      Security to ask for a free copy of the factsheet, "If
      You're Self-Employed" (Publication No. 05-10022).

   EXTRA TAXES FOR MEDICARE

   If you make more than $60,600 in 1994, you continue to pay
   the Medicare portion of the Social Security tax on the rest
   of your earnings.  The Medicare portion of the tax is 1.45
   percent for employers and employees each, and 2.9 percent
   for self-employed people.
YOU BECOME ELIGIBLE FOR SOCIAL SECURITY BY EARNING "CREDITS"
____________________________________________________________

You must work and pay taxes into Social Security in order to
get something out of it.  (Of course, some people get benefits
as a dependent or survivor on another person's Social Security
record.)

   As you work and pay taxes, you earn Social Security
"credits."  In 1994 you earn one credit for each $620 in
earnings you have--up to a maximum of four credits per year.
(The amount of money needed to earn one credit goes up every
year.)

   Most people need 40 credits (10 years of work) to qualify
for benefits.  Younger people need fewer credits to be eligible
for disability benefits or for their family members to be
eligible for survivors benefits if they should die.

   During your working lifetime, you probably will earn many
more credits than you need to be eligible for Social Security.
The fact that you earn these extra credits does not increase
your eventual Social Security benefit.  However, the income you
earn while working will increase your benefit, as you will
learn in the next two sections.

   FOR MORE INFORMATION: If you want to learn more about the
   number of credits you would need to qualify for benefits,
   just call or visit Social Security to ask for a "Personal
   Earnings and Benefit Estimate Statement" (see the next
   section), or ask for a free copy of one of the following
   booklets: "Retirement" (Publication No. 05-10035),
   "Survivors" (Publication No. 05-10084), or "Disability"
   (Publication No. 05-10029).

HOW MUCH WILL YOU GET FROM SOCIAL SECURITY?
___________________________________________

The amount of your Social Security benefit is based on factors
such as your date of birth, the type of benefit you are
applying for, and most important, your earnings.

   This booklet will explain in a general way how a Social
Security benefit is figured.  In the back of this booklet, you
will find tables that give examples of Social Security
benefits.  But if you would like a detailed, personal estimate
of your Social Security retirement, disability, and survivors
benefits, all you have to do is call or visit Social Security 
and ask for it.  We will send you a form you can use to get a
"Personal Earnings and Benefit Estimate Statement".

HOW YOUR BENEFIT IS FIGURED
___________________________

In general, a Social Security benefit is based on your earnings
averaged over your working lifetime.  This is different from
many private pension plans that are usually based on a
relatively small number of years of earnings.

   In its simplest terms, here's how your Social Security
benefit is figured: 

Step 1--We determine the number of years of earnings to use as
        a base.

        RETIREMENT BENEFITS: For everybody born after 1928 and
        retiring in 1991 or later, which includes most people
        reading this booklet, that number is 35 years.  Fewer
        years are used for people born in 1928 or earlier.

        DISABILITY AND SURVIVORS BENEFITS: We use most of the
        years of earnings posted to your record.

Step 2--We adjust these earnings for inflation.

Step 3--We determine your AVERAGE adjusted monthly earnings
        based on the number of years figured in step 1.

Step 4--We multiply your average adjusted earnings by
        percentages in a formula that is specified by law.

        That formula results in benefits that replace about 42
        percent of a person's earnings.  This applies to people
        who had AVERAGE earnings during their working years.
        The percentage is lower for people in the upper income
        brackets and higher for people with low incomes. 
        (That's because the Social Security benefit formula is
        weighted in favor of low-income workers who have less
        opportunity to save and invest during their working
        years.)

IF YOU DIDN'T EARN ENOUGH CREDITS TO GET SOCIAL SECURITY
________________________________________________________

If you haven't worked long enough to get Social Security, or if
you get only a small amount, you may be eligible for 
Supplemental Security Income, or SSI.  For more information,
see page 20.
_______________________________________________________________

        PART 3--WHAT YOU NEED TO KNOW WHEN YOU BECOME 
                 ELIGIBLE FOR SOCIAL SECURITY

HOW AND WHEN TO SIGN UP FOR SOCIAL SECURITY
___________________________________________

You can apply for benefits at any Social Security office.  The
easiest way to file a claim is to call our toll-free number
ahead of time for an appointment.  That number is:
1-800-772-1213.

   For disability, survivors, and SSI benefits, you should
apply as soon as you're eligible.  (The rest of this chapter
will help you decide if and when you are.) When signing up for
retirement, we ask that you talk to a Social Security
representative in the year before the year you plan to retire.
That's because the rules are complicated, and it may be to your
advantage to start your retirement benefits before you actually
stop working.

WHAT RECORDS WILL YOU NEED?
___________________________

To show that you are eligible for Social Security and to help
us decide how much your benefits should be, there are certain
documents we may ask you to provide.  The ones you'll need
depend on the circumstances of your claim.  Here is a list of
some of the documents you may need when you sign up for Social
Security:

o  Your Social Security card (or a record of your number);

o  Your birth certificate;

o  Children's birth certificates (if they are applying);

o  Marriage certificate (if signing up on a spouse's record);

o  Your most recent W-2 form, or your tax return if you're
   self-employed.

   This is just a partial list to help you get prepared.  When
you actually sign up for Social Security, we'll let you know if
other documents are needed.
   HERE'S AN IMPORTANT POINT: If you don't have all the
   documents you need, don't delay signing up for Social
   Security.  We'll help you get the information you need.

DIRECT DEPOSIT
______________

You have a choice of how you receive your Social Security or
SSI payments.  Your benefit can either be deposited directly
into your bank account or come to you in the mail.  Most people
have their benefits deposited in their bank account because it
is safer and more convenient than receiving checks.  It is also
more efficient and saves money for the government.

   If you choose direct deposit, have your checkbook or any
papers that show your bank account number with you when you
sign up for Social Security.

RETIREMENT BENEFITS
___________________

This section of the booklet provides a brief overview of Social
Security retirement benefits.  If you want to learn more about
the program, call or visit Social Security to ask for a free
copy of the booklet, "Retirement" (Publication No. 05-10035).

   FULL RETIREMENT

   If you were born before 1938, you will be eligible for your
   full Social Security benefit at the age of 65.

      However, beginning in the year 2000, the age at which
   full benefits are payable will increase in gradual steps
   from 65 to 67.  This affects people born in 1938 and later. 
   For example, if you were born in 1940, your full retirement
   age is 65 and 6 months.  If you were born in 1950, your full
   retirement age is 66.  Anybody born in 1960 or later will be
   eligible for full retirement benefits at 67.

   REDUCED BENEFITS AS EARLY AS 62

   No matter what your "full" retirement age is, you may start
   receiving benefits as early as 62.  However, if you start
   your benefits early, they are reduced five-ninths of one 
   percent for each month before your "full" retirement age. 
   For example, if your full retirement age is 65 and you sign
   up for Social Security when you're 64, you will receive 93
   1/3 percent of your full benefit.  At 62, you would get 80
   percent.  (Note: The reduction will be greater in future
   years as the full retirement age increases.) 

      HERE'S AN IMPORTANT POINT: There are disadvantages and
      advantages to taking your benefit before your full
      retirement age.  The disadvantage is that your benefit is
      permanently reduced.  The advantage is that you collect
      benefits for a longer period of time.  Each person's
      situation is different, so make sure you check with
      Social Security before you decide to retire.

   WHAT ABOUT LATE RETIREMENT?

   Some people continue to work full time beyond their full
   retirement age--and they do not sign up for Social Security
   until later.  This delay in retirement can increase your
   Social Security benefit in two ways:

   o  Your extra income usually will increase your "average"
      earnings, and the higher your average earnings, the
      higher your Social Security benefit will be.

   o  In addition, a special credit is given to people who -
      delay retirement.  This credit, which is a percentage
      added to your Social Security benefit, varies depending
      on your date of birth.  For people turning 65 in 1994,
      the rate is 4.5 percent per year.  That rate gradually
      increases in future years, until it reaches 8 percent per
      year for people turning 65 in 2008 or later.

   HOW MUCH WILL YOU GET?

   On Page 9, we explained how you can get a personalized
   estimate of the benefits you are due.  In addition, there is
   a chart on Page 31 that gives examples of retirement benefit
   rates.

DISABILITY BENEFITS
___________________

This section of the booklet provides a brief overview of Social
Security's disability program.  It concentrates primarily on
benefits for people who have worked and earned enough Social
Security "credits" to qualify for disability on their own work
record.
   However, it is important to note that other kinds of
disability benefits are available from Social Security,
depending on your circumstances.  These include:

o  Widows and widowers with disabilities who are eligible for
   benefits on the record of a spouse;

o  People with disabilities who have low income and few assets
   who might be eligible for SSI benefits;

o  Children over age 18 with disabilities who might be eligible
   for Social Security benefits on the record of a parent, or
   children of any age with disabilities who might be eligible
   for SSI benefits on their own.

   FOR MORE INFORMATION: Because disability is one of the most
   complicated of all Social Security programs, we recommend
   that you call or visit Social Security to ask for a free
   copy of the booklet, "Disability" (Publication No.
   05-10029), for more in-depth information.

   For information about benefits available to children with
   disabilities, see page 22 of this booklet, or call or visit
   Social Security and ask for a free copy of the publication,
   "Social Security and SSI Benefits For Children With
   Disabilities" (Publication No. 05-10026).

  WHAT DO WE MEAN BY "DISABILITY"?

   What is a "disability"?  The dictionary defines it as "a
   physical or mental condition that prevents a person from
   leading a normal life."  But Social Security's definition of
   disability is more specific and is generally related to your
   ability to work. 

      To qualify for disability from Social Security, you must
   have a physical or mental impairment that is expected to
   keep you from doing any "substantial" work for at least a
   year. Generally, monthly earnings of $500 or more are
   considered substantial.  Or you must have a condition that
   is expected to result in your death.

      This is a strict definition of disability.  Unlike many
   private pension plans or even other government disability
   programs, Social Security is not intended for a temporary 
   condition.  In other words, there is no such thing as a
   "partial" disability payment from Social Security.

   WHAT YOU SHOULD DO IF YOU BECOME DISABLED

   If you become disabled, you should file for disability
   benefits as soon as possible.  You can do this by calling or
   visiting any Social Security office.

      You can shorten the time it takes to process your claim
   if you have the following medical and vocational information
   when you apply:

   o  The names, addresses, and phone numbers of your doctors,
      and of hospitals, clinics, etc., where you have been
      treated; and 

   o  A summary of where you worked in the last 15 years and
      the kind of work you did.

      HERE'S AN IMPORTANT POINT: Social Security's disability
      rules are different from those of other private plans or
      government agencies.  So the fact that you qualify for
      disability from somebody else does not mean you will be
      eligible for Social Security.  Further, the fact that you
      have a statement from your doctor indicating you are
      disabled does not mean you will be automatically eligible
      for Social Security disability payments.

   WHEN DO YOUR DISABILITY BENEFITS START?

   If we decide you are disabled, in most cases your monthly
   benefits will begin with the sixth full month of your
   disability.  Here's a simple example of how this works:

      John has a severe heart attack on March 15.  He files for
      disability on March 29, and his claim is approved on May
      30. September is the sixth FULL month that he is
      disabled, so his benefits begin that month.  Social
      Security checks are usually paid on the third of the
      following month, so John's first check (the September
      check) will arrive October 3.

      HERE'S AN IMPORTANT POINT: Do not delay signing up for
      Social Security because of this "waiting period."  By
      filing early, all the paperwork will be processed before
            your first check is due.  There is no waiting period for
      disabled children's benefits or for SSI disability
      payments.

   HOW MUCH WILL YOU GET?

   On Page 9, we told you how you can get a personalized
   estimate of any benefits you are due.  There is a chart on
   Page 32 that gives examples of disability benefit rates.

   WORKERS' COMPENSATION

   If you get workers' compensation or certain other government
   disability benefits, your Social Security disability benefit
   may be reduced.  Or, your Social Security benefits may
   reduce your other disability payments.  The sum of all
   disability payments to you and your family cannot exceed 80
   percent of your earnings averaged over a period of time
   shortly before you became disabled.

   HOW LONG WILL YOUR DISABILITY BENEFITS CONTINUE?

   You will continue to get disability benefits unless your
   condition improves or you return to "substantial" work (see
   Page 14).  We check your claim periodically to determine if
   this is the case.  To help us decide, you may be asked to
   undergo a special test or examination that we will pay for.

   INCENTIVES TO RETURN TO WORK

   There are special rules that help people who would like to
   return to work but are concerned about the effect this might
   have on their disability benefits.  These rules offer
   special incentives that permit people to try working without
   the risk of a sudden loss of their monthly benefits and
   their Medicare coverage.

      FOR MORE INFORMATION: If you would like to learn more
      about these special work incentives, call or visit Social
      Security to ask for a free copy of the booklet, "Working
      While Disabled ... How Social Security Can Help"
      (Publication No. 05-10095).
BENEFITS FOR YOUR FAMILY
________________________

This section of the booklet provides a brief overview of
benefits payable to members of your family when you are
eligible for retirement or disability benefits.

   WHO CAN GET BENEFITS?

   When you start collecting Social Security retirement or
   disability benefits, other members of your family might also
   be eligible for payments.  For example, benefits can be paid
   to:

   o  Your husband or wife if he or she is 62 or older (unless
      he or she collects a higher Social Security benefit on
      his or her own record);

   o  Your husband or wife at any age if he or she is caring
      for your child (the child must be under 16 or disabled
      and receiving Social Security benefits);

   o  Your children, if they are unmarried and:

      - Under 18; or

      - Under 19 but in elementary or secondary school as a
        full-time student; or

      - 18 or older and severely disabled (the disability must
        have started before age 22).

   HOW MUCH CAN FAMILY MEMBERS GET?

   Usually, each family member will be eligible for a monthly
   benefit that is up to 50 percent of your retirement or
   disability rate.  However, there is a limit to the amount of
   money that can be paid to a family on your Social Security
   record.  The limit varies, but is generally equal to about
   150 to 180 percent of your retirement benefit.  (It may be
   less for disability benefits.)  If the sum of the benefits
   payable on your account is greater than this family limit,
   then the benefits to the family members will be reduced
   proportionately. Your benefit will not be affected.
   BENEFITS FOR DIVORCED PEOPLE

   If you are divorced (even if you have remarried), your
   ex-spouse can be eligible for benefits on your record.  In
   some situations, he or she could get benefits even if you're
   not receiving them.  In order to qualify, your ex-spouse
   must:

   o  Have been married to you for at least 10 years;

   o  Be at least 62 years old;

   o  Be unmarried;

   o  Not be eligible for an equal or higher benefit on his or
      her own Social Security record, or on someone else's
      Social Security record.

      HERE'S AN IMPORTANT POINT: If your ex-spouse receives
      benefits on your account, it does not affect the amount
      of any benefits payable to you or your other family
      members.

SURVIVORS BENEFITS
__________________

This section of the booklet provides a brief overview of the
benefits payable when a family breadwinner dies.  For more
information, call or visit Social Security to ask for a free
copy of the booklet, "Survivors" (Publication No. 05-10084).

   WHO CAN RECEIVE SURVIVORS BENEFITS?

   When you die, certain members of your family may be eligible
   for benefits on your Social Security record if you had
   earned enough credits while you were working.

   The family members who can collect benefits include:

   o  A widow or widower who is 60 or older;

   o  A widow or widower who is 50 or older and disabled;

   o  A widow or widower at any age if she or he is caring for
      a child under 16 or a disabled child who is receiving
      Social Security benefits;
   o  Children if they are unmarried and:

      - Under 18; or

      - Under 19 but in an elementary or secondary school as a
        full-time student; or

      - 18 or older and severely disabled (the disability must
        have started before age 22);

   o  Your parents, if they were dependent on you for at least
      half of their support.

   SPECIAL ONE-TIME DEATH BENEFIT

   If you had enough credits, a special one-time payment of
   $255 also will be made after your death.  This benefit  is
   paid only to your widow(er) or minor children.

   BENEFITS TO DIVORCED WIDOWS AND WIDOWERS

   If you are divorced (even if you have remarried), your
   ex-spouse will be eligible for benefits on your record when
   you die.  In order to qualify, your ex-spouse must:

   o  Be at least 60 years old (or 50 if disabled) and have
      been married to you for at least 10 years;

   o  Be any age if caring for a child who is eligible for
      benefits on your record;

   o  Not be eligible for an equal or higher benefit on his or
      her own record;

   o  Not be currently married, unless the remarriage occurred
      after 60--or 50 for disabled widows.  (In cases of
      remarriage after the age of 60, your ex-spouse will be
      eligible for a widow's benefit on your record or a
      dependent's benefit on the record of his or her new
      spouse, whichever is higher.)

      HERE'S AN IMPORTANT POINT: If your ex-spouse receives
      benefits on your account, it does not affect the amount
      of any benefits payable to other survivors on your
      record.
   HOW MUCH WILL YOUR SURVIVORS GET?

   The amount payable to your survivors is a percentage of your
   basic Social Security benefit--usually in a range from 75
   percent to 100 percent each.  However, there is a limit to
   the amount of money that can be paid each month to a family.

   The limit varies, but is generally equal to about 150 to 180
   percent of your benefit rate.  If the sum of the benefits
   payable to your surviving family members is greater than
   this limit, then the benefits to your family will be reduced
   proportionately.

      The "Personal Earnings and Benefit Estimate Statement",
   explained on Page 9, will provide you with a more accurate
   measurement of potential survivors benefits payable on your
   record.  In addition, there is a chart on Page 33 that gives
   examples of survivors benefit rates.

   RETIREMENT BENEFITS FOR WIDOW(ER)S

   If you are receiving widows or widowers (including divorced
   widows or widowers) benefits, you should remember that you
   can switch to your own retirement benefits (assuming you're
   eligible and your retirement rate is higher than your
   widow's rate) as early as age 62.  In many cases, a
   widow(er) can begin receiving one benefit at a reduced rate
   and then switch to the other benefit at an unreduced rate at
   age 65.  The rules are complicated and vary depending on
   your situation, so you should talk to a Social Security
   representative about the options available to you.

SUPPLEMENTAL SECURITY INCOME
____________________________

This section of the booklet provides a brief overview of the
Supplemental Security Income (SSI) program.  For more
information, call or visit Social Security to ask for a free
copy of the booklet, "SSI" (Publication No. 05-11000).

   WHAT IS SUPPLEMENTAL SECURITY INCOME?

   Supplemental Security Income is usually called "SSI" for
   short.  Although this program is run by Social Security, the
   money to pay for SSI benefits does not come from Social
   Security taxes or Social Security trust funds.  SSI payments
   are financed by the general revenue funds of the U.S.
   Treasury.
      SSI makes monthly payments to people who have low incomes
   and few assets.  In addition, to get SSI you must:

   o  Be living in the U.S. or the Northern Mariana Islands;
   o  Be a U.S. citizen or be living in the U.S. legally;

      AND YOU MUST BE:

   o  65 or older; or
   o  Blind; or
   o  Disabled.

      HERE'S AN IMPORTANT POINT: Children as well as adults can
      get SSI benefits because of blindness or disability. 

   INCOME AND ASSET LIMITS FOR SSI

   To get SSI, your income and the value of the things you own
   must be below certain limits.

      By the term INCOME, we mean the money you have coming in
   such as earnings, Social Security, or other government
   checks, pensions, etc.  But we also mean "non-cash" items
   you receive such as the value of free food and shelter.

      How much income you can have and still get SSI depends on
   whether you work or not--and in which state you live. 
   Although there is a basic national SSI payment rate, some
   states add money to the national payment, so they have
   higher SSI rates and higher income limits than others. 
   Check with your local Social Security office to find what
   the SSI rates and income limits are in your state.

      ASSETS are the things you own such as property, cash, and
   bank accounts.  But we don't count everything you own when
   we decide if you can get SSI.  For example, we don't count
   your home and many of your personal belongings, and we
   usually don't count your car.

      You may be able to get SSI if the things you own that we
   count are worth no more than:

   o  $2,000 for one person; or
   o  $3,000 for a couple.
      Unlike the income category, these limits do not change
   from state to state.

   HOW MUCH CAN YOU GET FROM SSI?

   How much you will get from SSI depends on your other income
   and where you live.  The basic monthly SSI check is the same
   in all states--$446 for one person and $669 for a couple. 
   But some states add money to the basic rate, so you may get
   more if you live in one of these states.  You will get less
   if you have other income or if someone helps pay for your
   food and shelter.

      For more information about SSI rates in your state, -
   contact your local Social Security office.

   SSI FOR PEOPLE WITH DISABILITIES--INCLUDING CHILDREN

   People with disabilities, including children, can get SSI if
   their income and assets are below the limits discussed in
   the previous sections.

      Most of the rules used to decide if a person has a
   condition severe enough to qualify for Social Security
   disability benefits also apply to SSI.

      And as with Social Security, the SSI program has special
   plans designed to help people who want to try going back to
   work without the risk of suddenly losing their benefits or
   Medicaid coverage.  To learn more about these special plans,
   ask for a copy of the booklet, "Working While Disabled ...
   How Social Security Can Help" (Publication No. 05-10095).

      Social Security has special guidelines for evaluating
   disability in children filing for SSI benefits.  If you have
   a child with a disability, contact your local Social
   Security office to apply for SSI disability benefits.

      For special information about benefits for children with
   disabilities, ask for a copy of the publication, "Social
   Security and SSI Benefits For Children With Disabilities"
   (Publication No. 05-10026).

   OTHER HELP YOU CAN GET

   Most people who get SSI can also get food stamps and
   "Medicaid" assistance.  Medicaid, which is a different -
   program than Medicare, helps pay doctor and hospital bills. 
   For more information about food stamps, ask Social Security
   for a copy of the factsheet, "Food Stamp Facts" (Publication
   No. 05-10101).  For more information about Medicaid, contact
   your local social services office.

MEDICARE
________

Medicare is our country's basic health insurance program for
people 65 or older and many people with disabilities.

   You should not confuse Medicare and Medicaid.  Medicaid is a
health insurance program for people with low income and limited
assets.  It is usually run by state welfare or social service
agencies.  Some people qualify for one or the other; some
qualify for both Medicare and Medicaid.

   This booklet provides only a brief overview of the Medicare
program.  If you would like to learn more about Medicare, call
or visit Social Security to ask for a free copy of the booklet,
"Medicare" (Publication No. 05-10043).

   MEDICARE HAS TWO PARTS

   There are two parts to Medicare:

   o  Hospital insurance (sometimes called "Part A") -- This
      helps pay for inpatient hospital care and certain
      followup services; and

   o  Medical insurance (sometimes called "Part B") -- This
      helps pay for doctors' services, outpatient hospital
      care, and other medical services.

   WHO IS ELIGIBLE FOR HOSPITAL INSURANCE (PART A)?

   Most people get hospital insurance when they turn 65.  You
   qualify for it automatically if you are eligible for Social
   Security or Railroad Retirement benefits.  Or you may
   qualify on a spouse's (including divorced spouse's) record. 
   Others qualify because they are government employees not
   covered by Social Security who paid the Medicare part of the
   Social Security tax.
      In addition, if you have been getting Social Security
   disability benefits for 24 months, you will qualify for
   hospital insurance.

      Also, people who have permanent kidney failure that
   requires maintenance dialysis or a kidney replacement
   qualify for hospital insurance if they are insured or if
   they are the spouse or child of an insured worker.

      Almost everybody qualifies for hospital insurance through
   one of the above methods.  But if you don't and if you're 65
   or older, you can buy hospital insurance just like you can
   buy other health insurance policies.

   WHO CAN GET MEDICAL INSURANCE (PART B)?

   Almost anyone who is eligible for hospital insurance can
   sign up for medical insurance.  Unlike Part A, which was
   paid for by your taxes while you worked and is free when
   you're eligible for it, Part B is an optional program that
   generally costs $41.10 per month.  Almost everybody signs up
   for this part of Medicare.

   HOW DO YOU GET MEDICARE?

   If you are already getting Social Security benefits when you
   turn 65, you will be automatically enrolled in Medicare
   (although you have the opportunity to turn down "Part B").

      If you are disabled, you will be automatically enrolled
   in Medicare after you have been getting disability benefits
   for 24 months.  (And you can turn down "Part B" if you
   want.)

      If you turn 65 but plan to keep working and do not plan
   to sign up for Social Security at that time, you should call
   or visit a Social Security office so we can help you decide
   if you should sign up for Medicare only.

      There are many other rules associated with Medicare
   enrollment INCLUDING PENALTIES FOR NOT ENROLLING IN PART B
   WHEN YOU'RE FIRST ELIGIBLE.  Please contact your Social
   Security office for more details.
   WHAT DOES MEDICARE PAY FOR?

   Medicare hospital insurance helps pay for:

   o  Inpatient hospital care;
   o  Skilled nursing facility care;
   o  Home health care;
   o  Hospice care.

   Medicare medical insurance helps pay for:

   o  Doctors' services;
   o  Outpatient hospital services;
   o  Home health visits;
   o  Diagnostic X-ray, laboratory, and other tests;
   o  Necessary ambulance services; and
   o  Other medical services and supplies.

   WHAT MEDICARE DOES NOT PAY FOR

   Not all health services are covered by Medicare.  For
   example, Medicare does NOT pay for:

   o  Custodial care;

   o  Dentures and routine dental care;

   o  Eyeglasses, hearing aids, and examinations to prescribe
      and fit them;

   o  Nursing home care (except skilled nursing care);

   o  Prescription drugs; and

   o  Routine physical checkups and related tests.

   HELP FOR LOW-INCOME MEDICARE BENEFICIARIES

   If you get Medicare and have low income and few resources,
   your state may pay your Medicare premiums and, in some
   cases, other "out-of-pocket" Medicare expenses such as
   deductibles and coinsurance.  Only your state can decide if
   you qualify.  To find out if you do, contact your state or
   local welfare office or Medicaid agency.  For more general
   information about the program, contact Social Security and
   ask for a copy of the leaflet, "Medicare Savings For
   Qualified Beneficiaries" (HCFA Publication No. 02184). 
_______________________________________________________________
              PART 4--WHAT YOU NEED TO KNOW AFTER
                YOU SIGN UP FOR SOCIAL SECURITY

After you've signed up for retirement, disability, survivors,
Medicare, or SSI benefits, your involvement with Social
Security is just beginning.  This section of the booklet
provides a brief overview of a few things you need to know
about your benefits and how they work.

   When you start getting Social Security, we send you a
booklet that explains your rights and responsibilities.  In
addition, we produce a variety of publications that explain
other facts you need to know about Social Security and SSI.  IF
YOU NEED MORE INFORMATION, call or visit Social Security to
tell us your situation.  There is probably a pamphlet or
factsheet we can send you that will answer your questions.

WHAT YOU NEED TO REPORT TO US

People who get Social Security should let us know when
something happens that might affect their benefits.  Here are
some examples:

o  If they move;
o  If they get married or divorced;
o  If their name changes;
o  If their income or earnings change;
o  If a child is born or adopted;
o  If a beneficiary is imprisoned;
o  If they leave the United States;
o  If a beneficiary dies.

IF YOU DISAGREE WITH A DECISION WE MAKE

Whenever we make a decision that affects your eligibility for
Social Security or SSI benefits, we send you a letter that
explains our decision.  If you disagree with our decision, you
have the right to appeal it.  In other words, you can ask us to
review your case.  If our decision was wrong, we will change
it.
   FOR MORE INFORMATION: To learn more about the appeals
   process, call or visit any Social Security office to ask for
   a copy of the factsheet called "The Appeals Process"
   (Publication No. 05-10041).  In addition, you have the right
   to be represented by a qualified person of your choice when
   dealing with Social Security.  For more information, ask us
   for a copy of the factsheet, "Social Security And Your Right
   To Representation" (Publication No. 05-10075).

HOW YOUR EARNINGS AFFECT YOUR BENEFITS
______________________________________

There is a provision in the law that limits the amount of money
you can earn and still collect all your Social Security
benefits.  This provision affects people under the age of 70
who collect Social Security retirement, dependents, or
survivors benefits.  (Earnings in or after the month you reach
age 70 won't affect your Social Security benefits.)  PEOPLE WHO
WORK AND COLLECT DISABILITY OR SSI BENEFITS HAVE DIFFERENT
EARNINGS REQUIREMENTS AND SHOULD REPORT ALL THEIR INCOME TO
SOCIAL SECURITY.

   IF YOU ARE UNDER AGE 65, you can earn up to $8,040 in 1994
and still collect all your Social Security benefits.

   However, for every $2 you earn over $8,040, $1 will be
withheld from your Social Security benefits.

   IF YOU ARE AGE 65 THROUGH 69, you can earn up to $11,160 in
1994 and still collect all your Social Security benefits.

   However, for every $3 you earn over $11,160, $1 will be
withheld from your Social Security benefits.

   We count only the earnings you make from a job or your net
profit if you're self-employed.  This includes compensation
such as bonuses, commissions, and vacation pay.  It does not
include such items as pensions, annuities, investment income,
interest, Social Security, veterans, or other government
benefits.

   FOR MORE INFORMATION: If you would like to learn more about
   the Social Security earnings limits and how they affect you,
   call or visit any Social Security office to ask for a free
   copy of How Work Affects Your Social Security Benefits
   (Publication No. 05-10069).
YOUR BENEFITS MAY BE TAXABLE
____________________________

Some people who get Social Security will have to pay taxes on
their benefits.  You will be affected only if you have
substantial income in addition to your Social Security
benefits.

   IF YOU FILE A FEDERAL TAX RETURN AS AN "INDIVIDUAL," and
your combined income* is between $25,000 and $34,000, you may
have to pay taxes on 50 percent of your Social Security
benefits.  If your combined income* is above $34,000, 85
percent of your Social Security benefits is subject to income
tax.

   IF YOU FILE A JOINT RETURN, you may have to pay taxes on 50
percent of your benefits if you and your spouse have a combined
income* that is between $32,000 and $44,000.  If your combined
income* is more than $44,000, 85 percent of your Social
Security benefits is subject to income tax.

   IF YOU ARE A MEMBER OF A COUPLE AND FILE A SEPARATE RETURN,
YOU PROBABLY WILL PAY TAXES ON YOUR BENEFITS.

     *"Combined income" means your and your spouse's 
      adjusted gross income (as reported on your Form 1040)
      PLUS nontaxable interest PLUS one-half of your Social
      Security benefits.  

   For More Information: If you would like more information
   about the taxation of your Social Security benefits, there
   are some IRS publications that will help you.  Call or visit
   IRS to ask for a copy of Publication 554, "Tax Information
   for Older Americans", and Publication 915, "Social Security
   Benefits And Equivalent Railroad Retirement Benefits".

WHEN SOMEBODY NEEDS HELP MANAGING BENEFITS
__________________________________________

Sometimes, people who receive Social Security or SSI are not
able to handle their own financial affairs.  In those cases,
and after a careful investigation, we appoint a relative, a
friend, or another interested party to handle their Social
Security matters.  We call that person a "representative
payee."  All Social Security or SSI benefits due are made
payable in the representative payee's name on behalf of the
beneficiary.
HERE'S AN IMPORTANT POINT: If you have "power of attorney" for
someone, that does not automatically qualify you to be his or
her representative payee.

   If you are a representative payee, you have important
responsibilities.

o  You must use the Social Security or SSI benefits for the
   personal care and well-being of the beneficiary.  Any excess
   funds must be saved on the beneficiary's behalf.

o  You must keep Social Security informed of any events that
   might affect the beneficiary's eligibility for benefits. 
   For example, you should tell us if the beneficiary moves or
   gets a job.  And, of course, you should tell us when the
   beneficiary dies.

o  You must file a periodic accounting report with Social
   Security that shows how you spent or saved the benefits you
   were paid.

   For More Information: If you would like to learn more about
   receiving benefits on behalf of another individual, call or
   visit any Social Security office to ask for a copy of the
   brochure, "A Guide For Representative Payees" (Publication
   No. 05-10076).
_______________________________________________________________

                   OTHER BOOKLETS AVAILABLE 

We said right up front that this booklet was intended to
provide a general overview of Social Security programs and how
they might affect you.  Throughout this booklet, we referred
you to other publications whenever the situation required more
information or a more detailed explanation.

The Social Security Administration and the Health Care
Financing Administration (the Medicare people) produce many
publications and factsheets designed to help explain these
programs to you.  Here is a list of some you may find helpful.

o  "Retirement" (Publication No. 05-10035)--A guide to Social
   Security retirement benefits

o  "Disability" (Publication No. 05-10029)--A guide to Social
   Security disability benefits
o "Survivors" (Publication No. 05-10084)--A guide to Social
   Security survivors benefits

o  "Medicare" (Publication No. 05-10043)--A guide to the
   Medicare program

o  "SSI" (Publication No. 05-11000)--A guide to the -
   Supplemental Security Income program 

o  "Social Security And SSI Benefits For Children With
   Disabilities" (Publication No. 05-10026)--An overview of
   benefits available to children

o  "A Guide To Social Security And SSI Disability Benefits For
   People With HIV Infection" (Publication No. 05-10020)--An
   explanation of benefits for people with the AIDS virus

o  "Financing Social Security" (Publication No. 05-10094)--A
   factsheet that provides an overview of Social Security's
   trust fund operations

   These and other publications can be obtained free of charge
at any Social Security office or by calling our toll-free
number: 1-800-772-1213.
_______________________________________________________________
                     EXAMPLES OF BENEFITS
_______________________________________________________________

APPROXIMATE MONTHLY BENEFITS IF YOU RETIRE AT 
FULL RETIREMENT AGE AND HAD STEADY LIFETIME EARNINGS 
_______________________________________________________________

YOUR                         YOUR EARNINGS IN 1993        (1)
AGE IN                                                  $57,600
1994  YOUR FAMILY   $20,000  $30,000  $40,000  $50,000  OR MORE
_______________________________________________________________

45    You           $  777   $1,044   $1,177   $1,301   $1,400
      You and your  
      spouse (2)     1,165    1,566    1,765    1,953    2,100

55    You              752    1,043    1,157    1,244    1,302
      You and your  
      spouse (2)     1,128    1,564    1,735    1,866    1,953

65    You              752      998    1,076    1,127    1,147
      You and your  
      spouse (2)     1,128    1,497    1,616    1,690    1,720
_______________________________________________________________

1  Use this column if you earn more than the maximum Social
   Security Earnings base.
2  Your spouse is assumed to be the same age as you.  Your
   spouse may qualify for a higher retirement benefit based on
   his or her own work record.

NOTE: The accuracy of these estimates depends on the pattern of
your actual past earnings and on your earnings in the future. 
Your actual benefit will probably be higher because these
estimates are shown in today's dollars.
_______________________________________________________________

APPROXIMATE MONTHLY BENEFITS IF YOU BECOME 
DISABLED IN 1994 AND HAD STEADY EARNINGS 
_______________________________________________________________

                       YOUR EARNINGS IN 1993              (1)
YOUR                                                    $57,600
AGE   YOUR FAMILY   $20,000  $30,000  $40,000  $50,000  OR MORE
_______________________________________________________________

25    You           $  777   $1,044   $1,177   $1,302   $1,382
      You, your 
      spouse, and 
      child (2)      1,166    1,567    1,765    1,953    2,073

35    You              777    1,044    1,177    1,302    1,364
      You, your 
      spouse, and 
      child (2)      1,166    1,567    1,765    1,953    2,047

45    You              777    1,044    1,172    1,266    1,303
      You, your 
      spouse, and 
      child (2)      1,166    1,567    1,759    1,899    1,954

55    You              777    1,039    1,137    1,201    1,226
      You, your 
      spouse, and 
      child (2)      1,166    1,558    1,706    1,801    1,839

64    You              756    1,000    1,082    1,132    1,152
      You, your 
      spouse, and 
      child (2)      1,135    1,501    1,624    1,699    1,729
_______________________________________________________________

1  Use this column if you earn more than the maximum Social
   Security Earnings base.
2  Equals the maximum family benefit.

NOTE: The accuracy of these estimates depends on the pattern of
your actual past earnings.  Your actual benefit probably will
be higher because these estimates are shown in today's dollars.
_______________________________________________________________

APPROXIMATE MONTHLY SURVIVOR BENEFITS IF THE 
WORKER DIES IN 1994 AND HAD STEADY EARNINGS 
_______________________________________________________________

                     DECEASED WORKER'S EARNINGS IN 1993   (1)
WORKER'S                                                $57,600
AGE     YOUR FAMILY  $20,000 $30,000  $40,000  $50,000  OR MORE
_______________________________________________________________

35      Spouse and 
        1 child (2)  $1,166  $1,566   $1,764   $1,952   $2,056
        Spouse and 2 
        children (3)  1,458   1,829    2,061    2,279    2,400
        1 child only    583     783      882      976    1,028
        Spouse at 
        age 60 (4)      556     746      841      931      980

45      Spouse and 
        1 child (2)   1,166   1,566    1,760    1,908    1,968
        Spouse and 2 
        children (3)  1,458   1,829    2,055    2,228    2,296
        1 child only    583     783      880      954      984
        Spouse at 
        age 60 (4)      556     746      839      910      938

55      Spouse and 
        1 child (2)   1,166   1,558    1,706    1,800    1,838
        Spouse and 2 
        children (3)  1,458   1,819    1,991    2,102    2,146
        1 child only    583     779      853      900      919
        Spouse at 
        age 60 (4)      556     743      813      858      876
_______________________________________________________________
1  Use this column if you earn more than the maximum Social
   Security Earnings base.
2  Amounts shown also equal the benefits paid to two children,
   if no parent survives or surviving parent has substantial
   earnings.
3  Equals the maximum family benefit.
4  Amounts payable in 1994.  Spouses turning 60 in the future
   would receive higher benefits.

NOTE: The accuracy of these estimates depends on the pattern of
your actual past earnings.  Your actual benefit probably will
be higher because these estimates are shown in today's dollars.
                         FINGERTIP FACTS

Here's a summary of important Social Security information

1994 SOCIAL SECURITY AND MEDICARE TAXES

-  You and your employer each pay 7.65 percent up to $60,600

-  If you're self-employed, you pay 15.3 percent up to $60,600

EXTRA TAXES FOR MEDICARE IN 1994

-  You and your employer each pay 1.45 percent on all wages
   above $60,600

-  If you're self-employed, you pay 2.9 percent on all net
   earnings above $60,600

WORK CREDITS IN 1994

-  For each $620 you earn, you receive one Social Security
   "credit" up to four per year

-  Most people need 40 credits to be eligible for retirement
   benefits

-  Younger people need fewer credits to qualify for disability
   and survivors benefits

AVERAGE 1994 SOCIAL SECURITY BENEFITS

-  retired individual: $674 

-  retired couple:  $1,140

-  disabled individual:  $641

-  disabled individual with a spouse and child:  $1,092

-  widow(er):  $631

-  young widow(er) with 2 children:  $1,316
1994 EARNINGS LIMITS 

-  If you're under 65, you can earn up to $8,040 with no
   reduction in benefits; for every $2 you earn over $8,040, $1
   is withheld from benefits

-  If you're 65-69, you can earn up to $11,160 with no
   reduction in benefits; for every $3 you earn over $11,160,
   $1 is withheld from benefits

-  If you're 70 or older, there is no limit on your earnings

1994 SSI PAYMENT RATES 
(DOES NOT INCLUDE STATE SUPPLEMENT, IF ANY)

-  $446 for an individual

-  $669 for a couple
_______________________________________________________________
                             INDEX

SUBJECT                                                    PAGE

appeals                                                      26
benefits
--estimate of                                                 9
--figuring amount of                                         10
--kinds of                                                12-26
children (benefits for)                              17, 19, 22
credits                                                       9
direct deposit                                               12
disability benefits                                          13
divorced people (benefits for)                           18, 19
early retirement                                             12
earnings limits                                              27
estimate of benefits                                   9, 31-33
family benefits                                              17
FICA (Federal Insurance Contributions Act)                    8
financing of Social Security                                  4
hospital insurance                                           23
incentives to work                                           16
late retirement                                              13
Medicaid coverage                                            22
medical insurance                                            24
Medicare coverage                                            23
--help for low-income Medicare beneficiaries                 25
parents (benefits for)                                       19
quarters of coverage (see credits)                            9
reporting requirements                                       26
representative payee                                         28
retirement benefits                                          12
self-employment taxes                                         8
Social Security numbers                                       6
Supplemental Security Income (SSI)                           20
survivors benefits                                           18
taxation (of Social Security benefits)                       28
taxes (Social Security)                                       8
telephone numbers (toll-free)                              5, 6
trust funds                                                   4
waiting period                                               15
widows and widowers                                      18, 19
workers' compensation                                        16
