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Social Security Explained, 2009 Edition

Avram Sacks, J.D.

This book succinctly provides a comprehensive and detailed explanation of the entire old age (retirement), survivors and disability insurance program under the Social Security Act. The book extensively covers who is covered under the program, who is liable for the Social Security tax and how a worker acquires insured status for benefits eligibility. It includes the latest earnings base for the Social Security tax and the Medicare portion of the tax, as well as the annual earnings or retirement test amount. Also includes the formulas for benefit calculation, including the calculation of the maximum total amounts a family can receive. Estimated future benefit amounts and a formula for determining the "break-even point" for early vs. full retirement benefits is included to facilitate retirement planning.

All provisions of recent law changes relating to Social Security, including the Social Security Protection Act of 2004 and the American Jobs Creation Act of 2004, as well as regulations, rulings, and procedures finalized in 2007, along with U.S. Supreme Court and landmark appellate decisions are explained. Among the many changes included in the 2009 edition are procedures for online filing of reports and benefit applications with the IRS and SSA, including Form 944; elimination of the IRS’ Telefile program; online verification of Social Security numbers; provisions for increased monitoring of representative payees; guidance for collection of overdue program and administrative debts through Federal Salary Offset, procedures for enforcing cooperation in continuing disability reviews; use of evidence from sources who are not acceptable medical sources; and exemption of work activity as a basis for continuing disability reviews. Several significant court rulings in developing areas of the law are also mentioned.

Documentation of statements is provided throughout the text by citing the law, regulation, and Social Security administration manuals wherever possible. Many aspects of the Social Security program are subject to automatic change annually and are reflected throughout this updated edition.

Specifications:

• Book: Pub. March 2009, 6" x 9" Perfect Bound, 396 pages. ISBN: 978-0-8080-2050-9.
• For quantity pricing of 50+ units or school pricing please call Books Customer Service at 800-248-3248 or have a CCH Account Representative contact you.
• Custom Covers are available for orders of 100+ units. Please call Books Customer Service at 800-248-3248 or have a CCH Account Representative contact you.

Related Products The following products have a high degree of relevance to customers of the above product. Social Security Benefits Including Medicare, 2009 Edition Social Security Reporter Unemployment Insurance Reporter with Social Security — Federal and All States

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