On Wed, Jan 05, 2005 at 11:52:13PM -0600, Dan Minette wrote:

> I've got a few facts and observations thrown in.  First of all, Social
> Security is set up like a mix between a safety net for senior citizens
> and an old fashioned pension that is calculated as a function of one's
> last 5 years of salary.  There is a variable rate of yearly benefits
> per dollar of yearly salary.  The rate of marginal return is

> <1.2k          0%
> 1.2k-7k      73%
> 7k-10k     60%
> 10k-55k   26%
> >55k        12%
> 

> As a result, a 55 year old making 10k/year when they (and
> corresponding yearly adjusted amounts in previous and subsequent
> years) would receive 6972/year when they retired at 66.  But, the
> difference between someone who makes 60k/year and 70k/year is only
> 1224/year.

Do you have a cite? Your method of calculation is quite a bit different
than what is currently used.

The appendix of

   http://cbo.gov/ftpdocs/60xx/doc6044/12-22-Diamond-Orszag.pdf

gives an explanation, summarized in my own words below:

AIME is calculated using total earnings for the highest 35 years of
earnings (up to the taxable maximum for the year, for example, $87,900
in 2004) for which a person paid SS taxes. Earnings before age 60 are
indexed to compensate for average US nominal wage growth, and earnings
after age 60 are not indexed. The total is divided by 420 (number of
months in 35 years) to determine AIME.

PIA is the monthly benefit SS pays. It is currently calculated at age 62
and is equal to

PIA = 90% ( $612 of AIME ) + 32% ( AIME between $612 and $3689 ) +
                             15% ( AIME over $3689 )

The earnings thresholds where the PIA percentage changes ($612 and
$3689) are called "bend points". They change each year as AIME for the
labor force changes.

After retirement, the SS Administration adjusts each PIA every year by
the CPI-W inflation index for urban wage earners.

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