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Retirement Security Law Commons

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Full-Text Articles in Retirement Security Law

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore Jul 2007

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …


Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore Jan 2007

Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore

Law Faculty Scholarly Articles

This book review examines The Battle for Social Security: From FDR’s Vision to Bush’s Gamble by Nancy J. Altman (2005).


Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore Jan 2007

Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term funding deficit, Robert Ball, a long-serving former Commissioner of the Social Security Administration, has proposed a three part plan that would bring the Social Security system into close actuarial balance. The first part of the plan consists of gradually increasing the maximum earnings base until it reaches 90 percent of earnings. The second part of the plan calls for dedicating the estate tax to funding Social Security beginning in 2010, and the third part of the plan consists of investing a portion of the Social Security trust fund in equities. Nancy Altman, Chairman of …