This image is excerpted from a U.S. GAO report: www.gao.gov/products/GAO-14-311 RETIREMENT SECURITY: Challenges for Those Claiming Social Security Benefits Early and New Health Coverage Options. Tax & Financial Planning Note: Measures income and wealth in the first HRS wave in which the respondent reports receiving Social Security retirement benefits. Pension income includes not only payment from defined benefit plans but also distributions from defined contribution plans.