Premise: Absent reform, by 2038, Social Security's annual deficit would require cutting benefits by about a quarter (26 percent) or raising payroll taxes by about a third (35 percent) just to restore balance for that year.

Hypothesis: Social Security benefits would have to be cut by 26 percent or payroll taxes would have increase by 3 percent in order to fix the 2038 balance if reforms aren't made.
Relation: entailment