History and Current Status of Social Security (and health) Trust Funds- another root of the current economic crisis

The Social Security Program was begun in 1939. President Roosevelt promised and intended that the money the participants paid would be put into the independent "Trust Fund," rather than into the General operating fund, and therefore, would only be used to fund the Social Security Retirement program, and no other Government program. Over time the trust fund has accumulated large surpluses, intended to cover future costs of retirement of growing numbers of people in the system that have been living longer average lifetimes(1) .

 But this principle has been violated by some subsequent Administrations that found the trust fund a handy means to use primarily to increase military spending or pet projects without raising taxes. Starting in 1969 for a period of time(due to action by the Johnson Administration in 1968) the transactions to the Trust Fund were included in what is known as the "unified budget." This means that every function of the federal government is included in a single budget. This is sometimes described by saying that the Social Security Trust Funds are "on-budget." This budget treatment of the Social Security Trust Fund continued until 1990 when the Trust Funds were again taken "off-budget." This means only that they are shown as a separate account in the federal budget. But whether the Trust Funds are "on-budget" or "off-budget" is primarily a question of accounting practices of the administration in power--it has no affect on the actual operations of the Trust Fund itself. The administration in power generally has decided how the trust fund money is treated.

  1. Since the time of the Reagan Administration large trust fund surpluses in the billions of dollars per year have been accumulating, partially due to the increased payments by the “baby boom generation”. Since the G. H. W. Bush and Clinton administrations due to demographics, surpluses of over 50 billion per year have been accumulating on paper in the trust fund. By the end of the Clinton administration the annual surplus was over $150 billion and the total surplus during the Clinton administration was over $1 trillion. The current SS Trust Fund surplus is over $2 trillion.  But this does not mean that this money will be available to pay out as the large numbers in the “baby boom” generation retire.  Some administrations have borrowed these funds for other purposes and not paid the money back to the trust fund. Thus future work generations would have to be taxed and pay this money back to the trust fund in order to pay the retirement benefits of those currently retiring. An analogous situation is true to some extent for other large government health programs such as the Medicare Health Insurance trust fund, with total trust fund surpluses converted to IOUs equal approx. $4 trillion. (4) Some administrations have used these funds to pay for increased military spending or special priorities of their administration and flagrantly shifted the debt burden to future generations. The Reagan, G.H.W. Bush, and G.W. Bush administrations used such means to increase the national debt to over  $10.5 trillion dollars(2).  The acknowledged public national debt of $10.5 trillion amounts to a liability or mortgage of $34,500 per U.S. resident and over $138,000 per family of 4.  Other than these 3 administrations, no other administration in the last 40 years has significantly increased the national debt. On average the first  $6000 paid in federal taxes by a family of 4 goes just to cover the national debt.  Adding unfunded Medicaid, Social Security, Medicare, and similar obligations for existing individuals, this figure rises to a total of $59.1 trillion, or $516,348 per household.[5]    Already these obligations amount to more than a typical home mortgage for a family of 4.

 

Under recent administrations since the 1980s the social security trust fund does not hold real assets that can be converted to pay for future retirement expenses.  Instead it has become the practice during some administrations that money is loaned to the government and the trust fund holds non-negotiable U.S. treasury bonds and government securities backed by “the full faith and trust of the federal government”.  Although some have objected to this practice, the extent of objection of financially concerned individuals was not enough to affect the actions of recent administrations. The current president, G.W. Bush explained his view of the trust funds in a state of the union address as follows(3):

  1. Some in our country think that Social Security is a trust fund -- in other words, there's a pile of money being accumulated. That's just simply not true. The money -- payroll taxes going into the Social Security are spent. They're spent on benefits and they're spent on government programs. There is no trust.”   In other words the Bush Administration has spent the over $1 trillion dollars  in the social security trust fund that have accumulated during his administration on other things, primarily the wars in Iraq and Afghanistan.  The “on paper” surplus of trust funds has been converted to a “government backed obligation” to be funded by a future administration like the national debt.

 This does not include the additional approx. $1 trillion currently being debated by Congress.  Nor does this include the over $750 billion per year in federal trade deficits, primarily to cover fuel and energy related purchases, which is resulting in devaluation of the dollar and everyone’s economic assets.(2)

 

 (1) http://www.ssa.gov/history/tftable.html

(2) www.flcv.com/natdebtS.html

(3) ^ "Disability Insurance Trust Fund". Social Security Administration (November 9, 2007). Retrieved on 2008-03-28  , http://en.wikipedia.org/wiki/Social_Security_Trust_Fund

(4) http://mwhodges.home.att.net/deficit-trusts.htm

(5)  http://en.wikipedia.org/wiki/United_States_public_debt