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CBO Background Paper: Evaluating Benefit Guarantees in Social Security (PDF)
U.S. Congressional Budget Office [CBO] Link to more items from this source
Mar. 8, 2006
40 pages. Excerpt: Some proposals to modify the Social Security system by incorporating individual accounts would also require that beneficiaries receive a guaranteed minimum benefit, regardless of the accounts' investment performance. The Congressional Budget Office (CBO) has developed the capacity to analyze the value of such guarantees and their potential cost to the government. This background paper demonstrates how benefit guarantees can be evaluated[.]

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