Detailed Single Year Tables
Description of Proposed Provision:
D9: Provide for pro-rata benefit payment for the month of death of a beneficiary, rather than no payment for month of death. For situations where an auxiliary beneficiary is changed from one type of benefit to another upon the death of the worker, benefits for the month of the worker's death would be determined on a pro-rata basis. This provision would apply for deaths in 2027 or later.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.64 | 12.85 | -2.79 | 131 | 0.03 | 0.00 | -0.03 | ||
| 2028 | 15.73 | 13.01 | -2.72 | 111 | 0.03 | 0.00 | -0.03 | ||
| 2029 | 15.77 | 13.06 | -2.70 | 92 | 0.03 | 0.00 | -0.03 | ||
| 2030 | 15.76 | 13.07 | -2.69 | 74 | 0.03 | 0.00 | -0.03 | ||
| 2031 | 15.75 | 13.09 | -2.66 | 56 | 0.03 | 0.00 | -0.03 | ||
| 2032 | 15.74 | 13.09 | -2.65 | 39 | 0.03 | 0.00 | -0.03 | ||
| 2033 | 15.75 | 13.13 | -2.61 | 22 | 0.03 | 0.00 | -0.03 | ||
| 2034 | 15.77 | 13.14 | -2.63 | 6 | 0.03 | 0.00 | -0.03 | ||
| 2035 | 15.80 | 13.17 | -2.63 | — | 0.03 | 0.00 | -0.03 | ||
| 2036 | 15.88 | 13.17 | -2.71 | — | 0.03 | 0.00 | -0.03 | ||
| 2037 | 15.98 | 13.18 | -2.80 | — | 0.03 | 0.00 | -0.03 | ||
| 2038 | 16.07 | 13.19 | -2.89 | — | 0.03 | 0.00 | -0.03 | ||
| 2039 | 16.16 | 13.19 | -2.96 | — | 0.03 | 0.00 | -0.03 | ||
| 2040 | 16.23 | 13.20 | -3.03 | — | 0.03 | 0.00 | -0.03 | ||
| 2041 | 16.30 | 13.20 | -3.10 | — | 0.03 | 0.00 | -0.03 | ||
| 2042 | 16.37 | 13.21 | -3.16 | — | 0.03 | 0.00 | -0.03 | ||
| 2043 | 16.44 | 13.21 | -3.23 | — | 0.03 | 0.00 | -0.03 | ||
| 2044 | 16.52 | 13.22 | -3.30 | — | 0.03 | 0.00 | -0.03 | ||
| 2045 | 16.61 | 13.22 | -3.38 | — | 0.03 | 0.00 | -0.03 | ||
| 2046 | 16.67 | 13.23 | -3.44 | — | 0.03 | 0.00 | -0.03 | ||
| 2047 | 16.73 | 13.23 | -3.50 | — | 0.03 | 0.00 | -0.03 | ||
| 2048 | 16.80 | 13.24 | -3.57 | — | 0.03 | 0.00 | -0.03 | ||
| 2049 | 16.88 | 13.24 | -3.64 | — | 0.03 | 0.00 | -0.03 | ||
| 2050 | 16.96 | 13.25 | -3.71 | — | 0.03 | 0.00 | -0.03 | ||
| 2051 | 17.05 | 13.25 | -3.80 | — | 0.03 | 0.00 | -0.03 | ||
| 2052 | 17.16 | 13.26 | -3.90 | — | 0.03 | 0.00 | -0.03 | ||
| 2053 | 17.27 | 13.27 | -4.00 | — | 0.03 | 0.00 | -0.03 | ||
| 2054 | 17.38 | 13.28 | -4.11 | — | 0.03 | 0.00 | -0.03 | ||
| 2055 | 17.51 | 13.28 | -4.23 | — | 0.03 | 0.00 | -0.03 | ||
| 2056 | 17.64 | 13.29 | -4.35 | — | 0.03 | 0.00 | -0.03 | ||
| 2057 | 17.78 | 13.30 | -4.48 | — | 0.03 | 0.00 | -0.03 | ||
| 2058 | 17.91 | 13.31 | -4.60 | — | 0.03 | 0.00 | -0.03 | ||
| 2059 | 18.05 | 13.32 | -4.73 | — | 0.03 | 0.00 | -0.03 | ||
| 2060 | 18.18 | 13.33 | -4.85 | — | 0.03 | 0.00 | -0.03 | ||
| 2061 | 18.31 | 13.33 | -4.97 | — | 0.03 | 0.00 | -0.03 | ||
| 2062 | 18.43 | 13.34 | -5.09 | — | 0.03 | 0.00 | -0.03 | ||
| 2063 | 18.55 | 13.35 | -5.20 | — | 0.03 | 0.00 | -0.03 | ||
| 2064 | 18.66 | 13.36 | -5.31 | — | 0.03 | 0.00 | -0.03 | ||
| 2065 | 18.78 | 13.36 | -5.41 | — | 0.03 | 0.00 | -0.03 | ||
| 2066 | 18.89 | 13.37 | -5.52 | — | 0.03 | 0.00 | -0.03 | ||
| 2067 | 19.00 | 13.38 | -5.63 | — | 0.03 | 0.00 | -0.03 | ||
| 2068 | 19.12 | 13.39 | -5.73 | — | 0.03 | 0.00 | -0.03 | ||
| 2069 | 19.24 | 13.39 | -5.84 | — | 0.03 | 0.00 | -0.03 | ||
| 2070 | 19.36 | 13.40 | -5.96 | — | 0.03 | 0.00 | -0.03 | ||
| 2071 | 19.48 | 13.41 | -6.07 | — | 0.03 | 0.00 | -0.03 | ||
| 2072 | 19.59 | 13.42 | -6.18 | — | 0.03 | 0.00 | -0.03 | ||
| 2073 | 19.71 | 13.42 | -6.29 | — | 0.03 | 0.00 | -0.03 | ||
| 2074 | 19.83 | 13.43 | -6.40 | — | 0.03 | 0.00 | -0.03 | ||
| 2075 | 19.93 | 13.44 | -6.50 | — | 0.03 | 0.00 | -0.03 | ||
| 2076 | 20.03 | 13.44 | -6.59 | — | 0.03 | 0.00 | -0.03 | ||
| 2077 | 20.12 | 13.45 | -6.67 | — | 0.03 | 0.00 | -0.03 | ||
| 2078 | 20.20 | 13.45 | -6.74 | — | 0.03 | 0.00 | -0.03 | ||
| 2079 | 20.27 | 13.46 | -6.81 | — | 0.04 | 0.00 | -0.03 | ||
| 2080 | 20.32 | 13.46 | -6.86 | — | 0.04 | 0.00 | -0.03 | ||
| 2081 | 20.38 | 13.47 | -6.91 | — | 0.04 | 0.00 | -0.03 | ||
| 2082 | 20.42 | 13.47 | -6.95 | — | 0.04 | 0.00 | -0.03 | ||
| 2083 | 20.45 | 13.47 | -6.98 | — | 0.04 | 0.00 | -0.03 | ||
| 2084 | 20.48 | 13.47 | -7.00 | — | 0.04 | 0.00 | -0.03 | ||
| 2085 | 20.49 | 13.48 | -7.01 | — | 0.04 | 0.00 | -0.03 | ||
| 2086 | 20.48 | 13.48 | -7.01 | — | 0.04 | 0.00 | -0.03 | ||
| 2087 | 20.47 | 13.48 | -7.00 | — | 0.04 | 0.00 | -0.03 | ||
| 2088 | 20.45 | 13.48 | -6.98 | — | 0.04 | 0.00 | -0.03 | ||
| 2089 | 20.42 | 13.47 | -6.95 | — | 0.04 | 0.00 | -0.03 | ||
| 2090 | 20.38 | 13.47 | -6.91 | — | 0.04 | 0.00 | -0.03 | ||
| 2091 | 20.34 | 13.47 | -6.88 | — | 0.04 | 0.00 | -0.03 | ||
| 2092 | 20.30 | 13.47 | -6.84 | — | 0.04 | 0.00 | -0.03 | ||
| 2093 | 20.26 | 13.47 | -6.80 | — | 0.04 | 0.00 | -0.03 | ||
| 2094 | 20.22 | 13.46 | -6.76 | — | 0.04 | 0.00 | -0.03 | ||
| 2095 | 20.18 | 13.46 | -6.72 | — | 0.04 | 0.00 | -0.03 | ||
| 2096 | 20.15 | 13.46 | -6.69 | — | 0.04 | 0.00 | -0.03 | ||
| 2097 | 20.12 | 13.46 | -6.66 | — | 0.03 | 0.00 | -0.03 | ||
| 2098 | 20.09 | 13.46 | -6.64 | — | 0.03 | 0.00 | -0.03 | ||
| 2099 | 20.07 | 13.45 | -6.62 | — | 0.03 | 0.00 | -0.03 | ||
| 2100 | 20.06 | 13.45 | -6.60 | — | 0.03 | 0.00 | -0.03 | ||
| 2101 | 20.05 | 13.45 | -6.60 | — | 0.03 | 0.00 | -0.03 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 18.13% | 13.68% | -4.45% | 2034 | 0.03% | 0.00% | -0.03% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.