Enoff Associates Ltd.
103 Streaker Road
Sykesville, MD 21784
Phone 410-549-0455
Fax 410-549-0460
Social Security Reform
The current Social Security program has served our nation well for
over sixty years. The lives of countless elderly citizens have been
greatly improved by this dependable source of income. However, as
we approach the new millennium, several changes to the demographic,
economic, social, and political landscape of our nation demand that
a new assessment be made as to the retirement income policy that
should take us well into the next century. Longevity has increased
substantially since the current program was designed in 1935. Those
reaching retirement age today can expect to live another 15 to 20
years on average compared to the life expectancy of the 65 year
old in 1935. Today there are about 3 workers for every pensioner
while there were 42 for every pensioner during the days of the
first retirees of the 1940's. The aftermath of the Great Depression
saw a need for older workers to leave the workforce to create needed
jobs for the young and unemployed. Today we see a record of several
years of low unemployment with the forecast of a labor shortage in
the coming decades. The trust fund concept as a way of protecting
future pension promises, though not well understood by the general
public, gained acceptance during many years of government budgets
that were largely balanced. Growing confidence and trust in the
government as a whole, and especially the Social Security
Administration, continued into the 60's. These views have now
changed and the public, especially younger members, prefer some
say in how their retirement future should be safeguarded and the
confidence in the government continues to ebb with citizens in
all age groups. The personal savings rate in this country continues
to lag behind the rates in other competing economies. Considering
all of these factors, it is time to consider fundamental changes
to the social security retirement program. Changes in the program
should follow certain basic principles. Designs should aim to meet
the challenges posed by the following factors:
- The demographic reality and forecasts bode problems for the
current program design.
- The savings rate in the United States needs to increase.
- The confidence of workers in the system is falling and must be
restored.
- The vast majority of Americans support or accept a degree of
transfer from high earning to low earning workers.
The twelve principles elicited below should guide the efforts to
design the retirement income system for the coming century:
- Current beneficiaries and workers within at least ten years of
retirement should be fully protected under the current system.
- The combination of a flat pay-as-you-go defined benefit tier
and a fully funded tier of defined contributions can satisfy the
desire for some individual choice and utilize the benefits of
individual savings and progressive redistribution. This combination
also maintains the protection of defined benefits with the opportunity
for greater returns on retirement savings.
- The program must be designed so that the amount of the defined
benefit will ensure against poverty, but also so that individual
savings are encouraged and will become the primary source of
retirement income.
- While the program should move individuals from dependency on
government to a system of individual savings accounts, recognize
that this will take a long time and that lower level and part time
workers' contributions may have to be subsidized. Also, the use of
government guaranteed minimum benefit should be used as necessary
during transition.
- Recognize that there will be a cost for transition and try to
spread that cost across generations to the extent feasible. There
should also be recognition that the costs to try to h the current
program are substantial.
- Establishing individual accounts will require substantial time
and the investment and regulatory mechanisms to protect workers'
savings need to be designed and implemented carefully. The government
may have to initially subsidize the establishment of this system
- Administrative costs for this new program are likely to be
substantially higher than for the current program. At least in the
initial years, these administrative costs may limit the choice of
investment selections for workers. There should also be recognition
that the current administrative mechanism leaves much to be desired.
- Some of the details for full implementation require further
study, (e.g. requirement for annuitizing the defined contribution
income at retirement) but this should not delay the decision for
the basic design of the program for the next century.
- Whatever the final design of the program there should be broad
bi-partisan support before implementation. Such a major decision
should have broad acceptance by both parties and the public to
forestall immediate attempts to substantially modify the program.
- The public still does not have a good understanding of the
current program Any new program should be carefully explained to
the public along with the reasons for moving away from the current
program
- While the defined contribution tier of this reformed program
should leave the age of retirement somewhat to individual choice,
incentives for increasing productive work and reducing early
retirement must be identified and implemented. This will require
new long term training and education efforts.
- While the disability program of Social Security may require
its own set of reforms, this reform effort should be restricted to
the retirement portion of the program and not affect the disability
or survivors aspects of the current program.
Since there is broad
agreement that at least a portion of the current budget surplus
should be allocated to "save Social Security", Congress and the
Administration should agree immediately to allocate the current
surplus and any further surplus to individual retirement accounts
until the final redesign of Social Security has been agreed to and
an implementation plan has been set. In order to stimulate final
agreement the entire amount of Social Security surplus revenue
collected between now and implementation of a new program should
be designated toward this commitment. This should be implemented
by allocating a Social Security Bond of$500 to each worker between
the ages of 25 and 55 who earns four social security credits for
1998. This entitlement can be established by the Social Security
Administration as it processes the earnings records for 1998 and
a certificate of entitlement issued. The total amount of these
funds should be invested in a special account by the Treasury
Department until the appropriate investment ad oversight mechanisms
for the reformed social security program are implemented. This
allocation will establish the principle of individual accounts and
any earnings will be allocated equally to participants. By making
these allocations at a flat rate, the principle of redistribution is
established and each worker has claim to these funds only upon
retirement.
Louis D. Enoff December 1, 1998
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