Social Security Statements: Observations on SSA's Plans for the Social Security Statement
Published: 2011-07-08T00:00:00

Fast Facts:

Highlights:
section_title: Why GAO Did This Study
paragraphs: The Social Security Statement (the statement) is the federal government's main document for communicating with more than 150 million workers about their Social Security benefits. Provided annually, it serves as a key financial literacy tool that can educate the public about Social Security Administration (SSA) program benefits, aid in financial planning, and ensure that workers' earnings records are complete and accurate. The statement is also a key tool for communicating with the public about the long-term financial challenges the Social Security system faces. However, due to budget constraints, SSA chose to suspend mailings of the statement in March 2011. GAO examined (1) the current status of the statement and (2) ways SSA plans to improve the usefulness of the statement. To address these issues, GAO interviewed SSA officials and reviewed agency documents and our prior work on the statement's understandability. GAO also provided a draft of this testimony to SSA for review and comment.
section_title: What GAO Found
paragraphs: SSA is currently preparing to make the statement available online; however, the agency does not yet know the timeline for implementation and has not finalized its plans for publicizing its availability or addressing access issues. SSA is developing a new Web portal to allow individuals to access personalized SSA information online. However, because the portal and online statement are currently in the initial development phases and thus have not yet been fully tested, agency officials do not know when the online statement will be available to the public. In addition, SSA does not yet have plans in place for publicizing the online statement or ensuring access for individuals without Internet access or English proficiency. Finally, because the agency does not have a total cost estimate for the online statement project, and it is unclear how many workers will request mailed statements after this information is made available online, it is unknown if SSA will realize the budget savings it expects from suspending statement mailings, at least in the short-term. Although SSA expects to improve the usefulness of the statement for some by moving it to an online format, the agency is taking only limited steps to improve the statement's overall content and design. A key agency official said that the first publicly released version of the online statement will be as similar to the mailed paper statement as possible, and SSA has no plans to update the paper statement's content or design at this time. However, over the years, GAO and others have reported that the design of the statement could be modified and certain information contained in the statement could be clarified to improve the statement's usefulness for recipients. For example, focus group participants in our prior study suggested that using graphics to replace text would make information more easily understandable. Furthermore, while SSA's own financial literacy initiative also provides detailed information on ways to improve the statement's usefulness in helping people plan for retirement, the extent to which staff from SSA's office responsible for this initiative have been consulted on the design or content of the online statement is unclear. As SSA considers moving forward with an online statement, we recommend that the Commissioner of SSA ensure access to the statement for all workers, including those without Internet access or English proficiency. In comments, SSA noted that paper statements will continue to be available, on request, in English and Spanish.

section_title: Letter
paragraphs: I am pleased to be here today to discuss Social Security, particularly the  Social Security Administration’s (SSA) developing plans for the Social  Security Statement (the statement). Because the Social Security system  is currently facing long-term financial challenges that may necessitate  reform, communicating these changes to the public and ensuring that  individuals understand the implications of these changes will be  important. The statement is the federal government’s main document for  communicating with more than 150 million workers about their Social  Security benefits. As required by law, since fiscal year 2000, SSA has  provided annual statements with benefits and earnings information to  virtually all American workers. SSA mailed these statements up until a  few months ago, when the agency chose to suspend mailings because of  its budget constraints. Because the statement has been mailed annually  to so many homes and provides important information about retirement  benefits, it is a key financial literacy tool that can educate the public about  SSA program benefits, aid in financial planning, and ensure that workers’  earnings records are complete and accurate. In light of potential reforms,  the statement may take on added importance as a tool for communicating  with the public about potential changes in Social Security. During the  years when SSA first began providing the statement to workers, SSA  made significant revisions to improve the statement’s clarity and  understandability, based in part on our work. As SSA considers the future  of the statement, it is crucial that the agency remain committed to these  goals to help prepare Americans for long-term financial security.
My testimony today will focus on SSA’s current plans for the statement.  Specifically, I will discuss the current status of the statement and ways  SSA plans to improve its usefulness. My statement is based on interviews  with SSA officials and documents obtained from the agency in June 2011,  as well as our prior work assessing the statement’s understandability. Our  work was conducted in accordance with generally accepted government  auditing standards. Those standards require that we plan and perform the  audit to obtain sufficient, appropriate evidence to provide a reasonable  basis for our findings and conclusions based on our audit objectives. We  believe that the evidence obtained provides a reasonable basis for our  findings and conclusions based on our audit objectives.
subsections: section_title: Background
paragraphs: Almost all American workers are covered under Social Security, and in  2011, 55 million Americans are receiving Social Security benefits. The  statement is a key tool for communicating with the public about these  benefits and the long-term financial challenges the system faces. At  present, the cost of Social Security benefits is projected to exceed  sources of funding, and the program is projected to be unable to pay a  portion of scheduled benefits by 2036. The shortfall stems primarily from  the fact that people are living longer and labor force growth has slowed.  In 2010, for the first time since 1983, the Social Security trust funds  began paying out more in benefits than they received through payroll tax  revenue, although trust fund interest income more than covers the  difference, according to the 2011 report of the Social Security trust funds’  Board of Trustees. The projected long-term insolvency of the Social  Security program necessitates system reform to restore its long-term  stability and assure its sustainability. Accomplishing these goals for the  long-term requires that either Social Security receive additional income  (revenue increases), reduce costs (benefit reductions), or undertake  some combination of the two. A wide variety of options for reform have  been proposed. Some of the reform options focus on restoring long-term  stability; however, a few aim to enhance benefits for specific groups, such  as widows and low-earners who are especially at risk for poverty.
Our prior work has noted that reform proposals should be evaluated as  packages that strike a balance among the individual elements of a  proposal and the interactions among those elements, and that the overall  evaluation of any particular reform proposal depends on the weight  individual policy makers place on various criteria. Our framework for  evaluating reform proposals considers not only solvency but other  aspects of the program as well. Specifically, the framework uses three  basic criteria:  the extent to which a proposal achieves long-term stability and how it  would affect the economy, including overall savings rates, and the  federal budget;  the relative balance struck between the goals of individual equity  (rates of return on individual contributions) and income adequacy  (level and certainty of benefits); and    how readily a proposal could be implemented, administered, and  explained to the public.
If reform is enacted, educating the public about program changes and  how they will affect benefits will likely be a high priority for SSA, and the  statement is likely to be one of the agency’s key mechanisms for  accomplishing this goal.
The Social Security Act requires SSA to provide annual statements with  benefits and earnings information to individuals age 25 and older who  have a Social Security number and wages or net earnings from self- employment, or whose pattern of earnings indicate a likelihood of  noncovered employment. The law requires each statement to contain the  following:    an estimate of the potential monthly Social Security retirement,  disability, survivor, and auxiliary benefits and a description of the  benefits under Medicare;  the amount of wages paid to the employee and income from self- employment;    an estimate of the individual’s aggregate contributions paid to Social  Security, including employer contributions;    an estimate of the individual’s aggregate contributions paid to  Medicare, including employer contributions; and  for individuals with noncovered employment, an explanation of the  potential effects of the Windfall Elimination Provision and the  Government Pension Offset on their monthly Social Security benefits.
The requirement to provide the annual statements was phased in  beginning in fiscal year 1995, when SSA was required to provide the  statement—then named the Personal Earnings and Benefit Estimate  Statement (PEBES)—to eligible workers who had attained the age of 60  by October 1, 1994, who were not receiving Social Security benefits and  for whom a current mailing address could be determined. Starting in  fiscal year 2000, SSA was required to provide the annual statement—now  called the Social Security Statement—to eligible workers age 25 and  older. These statements generally have been provided about 3 months  before the worker’s birthday. In addition, since fiscal year 1990, eligible  workers have had the option of requesting a copy of the statement from  SSA at any time.
Between 1995, when SSA began providing this information to workers  annually, and March 2011, when the agency suspended this effort due to  budgetary concerns, SSA has mailed the statement to workers by using  addresses on file with the Internal Revenue Service. In addition, between  March and April 1997, SSA permitted online dissemination of the  statement in an attempt to respond to customer information needs and  move toward electronic service delivery. However, the brief effort was  suspended after public outcry amid concerns about the privacy of  sensitive information on the Internet. Indeed, we have identified federal  information security as a governmentwide high-risk area and  emphasized that ineffective information security controls can result in  significant risks, including inappropriate access to sensitive information,  such as personal information, and the undermining of agency missions  due to embarrassing incidents that diminish public confidence in  government.
The current statement has evolved over the years, partly in response to  our recommended changes. The initial PEBES was a six-page document  and contained information such as the worker’s earnings record, benefits  estimates, and a question-and-answer section about Social Security.  However, in a previous report, we found that PEBES did not clearly  communicate the complex information that workers needed to understand  SSA’s programs and benefits. In response, SSA made significant  changes to the format and presentation of the PEBES and began mailing  a four-page Social Security Statement to the public in October 1999.  While the newer statement was shorter, better organized, and easier to  read, our follow-up review in 2000 identified some remaining areas of  concern, including clarity of the statement’s purpose and explanations of  benefits. In our 2005 review of the statement’s understandability, we  again found weaknesses in the statement’s design and recommended  that SSA develop a plan for regularly evaluating and revising the  statement. In 2006, SSA implemented changes to the content of the  statement as a result of new requirements included in the Social Security  Protection Act of 2004. These changes included adding a description of  the Windfall Elimination Provision and the Government Pension Offset of  the Social Security Act. However, at that time and since, SSA has not  made some of the changes to the statement we recommended in 2005,  such as using graphics to aid readers in quickly comprehending  information.
Over time, SSA also began including inserts for specific age groups with  the statement. For example, in October 2000, the agency began sending  a “Thinking of retiring?” insert to workers age 55 and older. Because SSA  considers the statement to be one of the three key elements of the  agency’s financial literacy initiative, “Encourage Saving,” this insert was  updated in 2008 to improve and clarify benefits information provided to  this age group and a new insert was created to provide age-appropriate  benefits information to younger workers. Since February 2009, SSA has  sent “What young workers should know about Social Security and saving”  with the statement to workers age 25 to 35.
section_title: SSA is Preparing to Make the Statement Available Online
paragraphs: Since SSA suspended mailings of the statement in March 2011, the  agency has been assessing the feasibility of making the statement  available online. Based on the Commissioner of SSA’s earlier testimony  to Congress, as well as our interviews with officials from various SSA  offices, SSA is currently considering making the statement available  online for all eligible individuals and resuming mailings of the statement to  eligible individuals age 60 and older who have not yet begun claiming  benefits. Further, when mailings resume, SSA expects to allow anyone to  request the paper statement, including those younger than 25. At best,  officials said the provision of the statement, both online and through the  mail, may be resumed early in calendar year 2012, though they are  currently unsure of the timeline. Although the Commissioner has not yet  announced a final decision on how SSA will proceed with the provision of  the statement, SSA officials expect he will make a final decision this  summer. In the interim, copies of the statement are not available from  SSA, and SSA is instead directing individuals to the agency’s online  Retirement Estimator to estimate their future benefits. However,  because the estimator does not provide individuals with their earnings  records or personalized information on other SSA benefits, such as those  for disability, certain statement information is currently unavailable.
Although SSA’s first attempt to make the statement available online in  1997 was short-lived due to privacy concerns, SSA may now be better  positioned to move forward with this approach, though it is unknown when  the agency will be fully ready. SSA is developing a new electronic  authentication system and a “MySocialSecurity” Web page to allow  individuals to access personalized SSA information online. Officials report  that both the authentication system and the “MySocialSecurity” Web page  have already undergone initial testing to assess their feasibility and public  opinion about such an approach. While the agency had not determined  what information would initially be made available through this portal,  when the Commissioner suspended mailings of the statement in March of  this year, SSA decided that the statement would be the top priority.  According to officials, both the authentication system and the statement  page for “MySocialSecurity” are currently in the initial development phase,  as staff build the prototypes. Once the prototypes are completed, SSA will  conduct additional testing both internally and with the public, on an  iterative basis, until the agency determines that both the authentication  system and the statement page on “MySocialSecurity” provide sufficient  safeguards and are user-friendly. Recently, officials conducted a risk  assessment of the information contained in the statement to determine  that the authentication system has the appropriate safeguards in place.  SSA officials said that testing of the online statement page will begin in  August, but they could not provide a date for when the authentication  system testing will begin. Because officials do not know how long the  testing phase will last, they could not provide a date for when the  statement will be available to the public online.
Although officials told us that they plan to fully assess the portal’s  safeguards before moving ahead with the online statement, SSA’s  Inspector General recently expressed concerns about the agency’s  information technology systems, including service delivery. Specifically, in  a recent report on SSA management challenges, while the Inspector  General noted his support of SSA’s decision to offer more services online  to enhance customer service, he cautioned the agency to proceed  carefully with this initiative, ensuring proper authentication controls are in  place before full implementation. As we have reported over the years,  protecting sensitive information is a governmentwide concern. Consistent  with the evolving and growing nature of the threats to federal information  systems, federal agencies are reporting an increasing number of security  incidents. These incidents put sensitive, personally identifiable  information at risk, which can expose individuals to loss of privacy,  identity theft, and financial crimes. One of the three most prevalent types  of incidents reported by federal agencies during fiscal year 2010 was  unauthorized access, where an individual gains logical or physical access  to a system without permission.
While SSA officials reported that upcoming tests of the portal will focus on  its user-friendliness, they do not have plans in place for publicizing the  online statement. Specifically, the project lead for the online statement  said that an internal work group is currently considering options for SSA’s  public roll-out of the online statement, but the agency has not yet  developed a plan for carrying it out. However, if significant numbers of  workers do not choose to access the statement online, SSA could face  increased requests for mailed paper copies of the statement and higher  administrative costs. Key SSA officials involved in the project said they  are optimistic that once the statement is available online, many people  will want real-time access to this information. Nonetheless, through its  own 2010 survey of statement recipients, SSA found that only 21 percent  expressed a preference for receiving the statement electronically instead  of by mail, including 8 percent who said they would prefer to receive the  statement on request via e-mail and 13 percent who said they would  prefer to obtain it online. These data suggest that SSA will need to  employ a substantial public relations strategy to ensure workers are made  aware of and encouraged to access the online statement.
SSA officials also could not provide information on how they plan to  address access issues related to the online statement. Although SSA  currently has a pilot project underway that has made computer  workstations available to the public in selected field offices, SSA officials  have not yet determined how those could be used to access the portal  and online statement. However, such use may be needed by individuals  who do not otherwise have Internet access. In addition, key officials  involved in the online statement project could not provide information on  any other plans SSA is developing to address Internet access issues.  Concerning access to the online statement for workers with limited  English proficiency, officials explained that they would like to develop  Spanish versions of the portal and online statement in the future, but the  first publicly released versions will be in English only. However, when  SSA resumes mailings of the paper statement, workers will be able to  request paper statements in English or Spanish.
Finally, while the Commissioner cited budget constraints as the reason for  suspending mailings of the statement March 2011, total costs  associated with the agency’s plans for resuming provision of the  statement are unknown. Although SSA is required to provide the  statement annually to eligible individuals who meet the statutory  requirements, officials said SSA suspension of the statement mailings is  expected to save the agency $30 million in fiscal year 2011. Further,  officials said that the agency decided not to renew the contract for mailing  the statements for another year as one of several measures to ensure  SSA remained within its budget. SSA officials indicated that the agency’s  fiscal year 2011 appropriation for administrative expenses, which is used  for the provision of the statement, was $1 billion below the President’s  budget request and about $23 million below its fiscal year 2010  appropriation. While the suspension may save SSA administrative costs  in the short-term, the full extent of savings is unknown, as officials could  not provide us with an estimate of the total cost of the online statement  project. SSA officials said they expect that this project will be cost- effective over time; however, it may involve greater costs in the short-term  for development, testing, and publicity. Further, SSA officials in charge of  drafting the new contract for mailing statements acknowledged that it is  unknown how many workers will request mailed statements once the  online statement is available, as that number will depend on factors such  as individuals’ willingness and capability to access the statement online.  The new contract for mailing statements, likely only for those age 60 and  older who have not yet begun claiming benefits and those who request it,  is currently being drafted as a cost reimbursement contract, which is  considered high risk for the government because of the potential for cost  escalation.
section_title: Beyond Format Enhancements, SSA is Taking Only Limited Steps to Improve the Statement’s Usefulness
paragraphs: SSA officials said they expect to improve the usefulness of the statement  for some by moving it to an online format. While they acknowledged that  budgetary constraints were the driving factor behind the agency’s  consideration of online statements, they also suggested that the online  format has advantages for individuals. Specifically, individuals will have  immediate access to their statements through a format that is commonly  used by banks, health care providers, and others. For those with Internet  access, the information will be available whenever they are thinking about  retirement planning. Further, in the event that they spot an error in their  earnings information and request a correction, verification that their  earnings history has been accurately updated will be easier because the  online statement will be readily available.
Further, SSA plans to make some limited design enhancements to the  online version of the statement. Specifically, officials told us the online  format offers the agency an opportunity to provide links to related  information, thereby allowing SSA to minimize some lengthy descriptions  and add richer information without adding to the statement’s length. For  example, officials told us they plan to link some of the information  currently contained on the last page of the statement to the related  benefits and earnings data in the online version, as well as add links to  SSA’s online tools for estimating and applying for retirement benefits. We  have previously noted that the length of a document can influence how  useful it is to beneficiaries, and some groups have concerns that too  much information can overwhelm beneficiaries. The project lead for the  online statement acknowledged this and told us SSA plans to draw upon  industry best practices for screen design and layout in order to make the  online statement more reader-friendly than the paper statement.  (According to officials, a prototype was not available at the time of our  review.) In addition, SSA plans to integrate content from its special inserts  for workers age 55 and older and those age 25 to 35 in the online  statement and make electronic facsimiles of the paper inserts available  for viewing and printing.
While SSA is making these limited changes, the project lead said the first  publicly released version of the online statement will be as similar to the  current mailed statement as possible. Further, the same content that is  currently available on the inserts will be made available online. While SSA  plans to incorporate some graphics into the online statement, these are  limited to what is already present in the paper statement and inserts.  However, in our prior work, using graphics to replace text and make  information more quickly and easily understandable was a common  theme that emerged in the suggestions made by focus groups and a  benefits consulting firm.
Officials told us they have no current plans to update the paper  statement, which will still be in use, even though we and others have  suggested ways to improve its design. Under SSA’s current plans, in  addition to mailing the paper statement to individuals meeting certain  criteria and any other eligible individuals who request it, SSA will allow  individuals to view and print a facsimile of the paper statement when  accessing the online statement. Officials told us they do not plan to  change the statement’s content because much of it is statutorily required  and individuals have expressed a high level of satisfaction with the  statement in SSA’s surveys and focus groups. For example, in SSA’s  2010 survey, 41 percent of respondents said they were very satisfied with  the statement overall and another 44 percent reported being somewhat  satisfied. However, we and others have previously identified ways in  which SSA could modify the design of the paper statement to improve its  usefulness for recipients. For example, in our 2005 report, we noted that  the paper statement lacks white space and is text-intensive, which means  that important concepts may not stand out. Similarly, in SSA’s own focus  groups, participants frequently noted that the statement has too much  text, although in the agency’s 2010 survey, some respondents said the  statement is missing key information about their retirement benefit  amount. According to a 2009 report from the Social Security Advisory  Board, “information is presented as a laundry list of facts and data, rather  than cogent summaries of things that people need to know to make  informed decisions.”
Furthermore, even though we and others have previously reported that  certain information contained in the statement is confusing, SSA has no  plans at this time to change its content in either the paper or online  version. In focus groups conducted for our 2005 report, during which  participants reviewed the statement’s content and design and compared  them with those of a private sector benefits statement, participants  provided detailed insights about the areas of the statement they  understood and how confusing information might be improved. For  example, participants identified some cases where they did not  understand the actual meaning of a word or phrase, such as “actuary” or  “intermediate assumption.” Also, the phrase “compact between the  generations,” used to describe the pay-as-you-go nature of Social  Security, was unclear to many. Participants across focus groups also did  not understand explanations of certain concepts discussed in the  statement, such as the role of credits in determining their eligibility for  retirement benefits versus the role of earnings in determining their actual  retirement benefit. Information about the financial stability of the Social  Security system was also confusing for most focus group participants.  Phrases such as “we will need to resolve these issues soon” did not  provide the information many felt they needed to understand the problem  and what personal action, if any, they were expected to take. Additionally,  according to a benefits consulting firm that evaluated the statement, it  does not compare the retirement benefit with how much income a person  may need in retirement or offer suggestions and strategies for meeting  income goals through other sources of retirement income. As a result,  we concluded workers may not fully understand their benefits and the role  Social Security should play in their retirement planning.
SSA’s own financial literacy initiative also provides detailed information on  opportunities for improving the statement’s usefulness, particularly to help  people plan for retirement, and SSA considers the statement to be a key  component of this initiative. However, the extent to which staff from the  office in charge of the initiative have been consulted on the design or  content of the online statement, or on decisions about which groups  should continue to receive a print statement, is unclear. According to the  key SSA official responsible for the initiative, the initiative’s studies and  the work of other researchers have found that the way information is  packaged can affect how individuals respond. One research project that  was funded through SSA’s Financial Literacy Research Consortium  found that the presentation of benefit information can affect the age at  which people report they will claim Social Security benefits. For  example, emphasizing gains (delaying claiming by one year will increase  your annuity by $X per month) rather than losses (claiming one year  earlier will reduce your annuity by $X per month) led to study respondents  reporting they would delay claiming. Another project examined how  alternative approaches for presenting information on future estimated  benefits might assist individuals in retirement planning and reduce the  potential for confusion.
Other SSA-funded research also provides insights into areas where SSA  might focus future efforts to improve the statement’s usefulness. One  study of near-retirees’ ability to estimate their Social Security benefits  found the accuracy of their estimates has not improved since the  statement has been universally distributed. According to the researcher,  individuals’ ability to accurately estimate their benefits has implications for  their savings rates and investment decisions, among other  considerations. Additionally, the study found that many people may  interpret Social Security benefits as accruing to households rather than to  individuals and therefore estimate their benefits at either half or double  their actual value. This misunderstanding may be attributable to the  statement lacking a general explanation of spousal benefits and not  cautioning recipients that the estimates are based on their own individual  earnings records and may also depend on their spouses’ earnings if they  are married. A separate project examined what people know about  various aspects of the benefits offered by Social Security and assessed  their knowledge gaps. Half of those responding to a seven-question quiz  on basic Social Security knowledge, included as part of a survey of  working-aged adults, received a grade of D or F. While two-thirds of the  respondents reported that they recalled receiving the statement within the  last 6 months, very few respondents understood how their Social Security  benefits are calculated.
section_title: Conclusions and Recommendation
paragraphs: Although SSA’s budgetary decision to suspend statement mailings will  leave some Americans without a statement this year, it has also created  the impetus for SSA to seek new and more cost-effective ways to  distribute this information. Providing the statement online could be one of  those ways, and if SSA can assure the security of this sensitive  information, this approach holds real promise: it can both meet the  electronic demands of an increasingly Internet-literate population while  providing flexibility for improved statement design.
Yet because the decision to suspend was made relatively abruptly, the  agency faces pressure to take quick action that will restore public access  to the statements. As a result, officials currently are not in a position to  fully redesign the statement to improve its usefulness and clarity.  Furthermore, SSA has not yet considered how they will reach those who  cannot or will not obtain the statement online, though at least some will  not be able to read statements provided only in English. Because people  in these groups may likely be lower earners, they can least afford to  remain uninformed about their Social Security benefits. Access must be  addressed before the online statement can be considered a success, yet  because the statement is currently unavailable, there is limited time for  SSA to consider these important questions in a measured way.
Still, it is vital that SSA address the issues of access and design. Any  changes made to the Social Security program to restore fiscal stability or  for any other reasons must be explained to the American people clearly  and quickly, to assure that participants in this important social insurance  program understand what benefits they can expect and when. The  statement is SSA’s best option for communicating this important  information and, as such, deserves to occupy a position of higher priority  in SSA planning and decisionmaking.
Therefore, as SSA considers moving forward with an online statement,  we recommend the following:  the Commissioner of SSA should take steps to ensure access to the  statement for all eligible workers, including those without Internet  access or English proficiency. Doing so will assure that the statement  remains an important tool for communicating with all workers about  the Social Security program.
We provided a draft of this testimony to SSA for review and comment.  SSA provided technical comments, which we incorporated as appropriate.
Chairman Johnson, Ranking Member Becerra, and Members of the  Committee, this concludes my prepared statement. I would be happy to  respond to questions.
section_title: Contacts and Staff Acknowledgments
paragraphs: For further questions on this testimony, please contact me at (202) 512- 7215 or bovbjergb@gao.gov. Individuals who made key contributions to  this testimony include Michael Collins, Rachel Frisk, Kristen Jones, Amy  Anderson, David Chrisinger, Carla Craddock, Sarah Cornetto, Sheila  McCoy, Susan Offutt, Frank Todisco, Walter Vance, Christie Motley, Mike  Alexander, David Hong, and Brandon Pettis.
section_title: Appendix I: 2011 Social Security Statement
paragraphs: Appendix I: 2011 Social Security Statement  This is a work of the U.S. government and is not subject to copyright protection in the  United States. The published product may be reproduced and distributed in its entirety  without further permission from GAO. However, because this work may contain  copyrighted images or other material, permission from the copyright holder may be  necessary if you wish to reproduce this material separately.