The best plan for reforming Social Security that I have seen comes
from Laurence Kotlikoff and Scott Burns in their book _The Coming
Generational Storm_. (By the way, they also outline a medical reform
plan, if anyone is interested I'll summarize that too)

Here is their 11-point plan summary of their "Personal Security System"
(PSS)

1. The accrual of additional Social Security retirement benefits is
eliminated.

2. Current retirees and current workers receive their accrued Social
Security retirement benefits.

3. Social Security's Old Age Insurance (OAI) payroll tax is eliminated
and replaced with equivalent compulsory contributions to PSS accounts.

4. A new federal retail sales tax is used to pay off the accrued
retirement benefits owed under the old system.

5. Workers' PSS contributions are shared fifty-fifty with their spouses.

6. The government contributes to PSS accounts on behalf of disabled and
unemployed.

7. The government matches PSS contributions on a progressive basis.

8. All PSS balances are invested in a single market-weighted global
index fund of stocks, bonds, and real estate.

9. The government guarantees the real principle that workers contribute
to their PSS accounts.

10. Between ages 57 and 67, workers' PSS balances are gradually sold off
and transformed into inflation-protected pensions.

11. If a worker dies prior to age 67, any remaining PSS balances would
be transferred to PSS accounts of the worker's heirs.


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