QSM Table of Contents

Transcription

1 QSM Table of Contents Cover Social Security Highlights Taxation of Social Security Benefits Percent of Benefits Taxed Based on Provisional Income Parts of Medicare Medicare Highlights Medicare Part B and Part D Premiums (2015) What Medigap Plans Cover Social Security Income (SSI) Social Security Disability Benefits Long-Term Care Payment Options Earning Credits Who is an Employer? Who Are Employees? What Work Counts Self-Employment Household Employees State and Local Government Employees U.S. Uniformed Service Farmers Special Coverage Provisions Form 4029 Form 4361 Tab1: Retirement Benefits Eligibility Retirement Benefits Overview Full Retirement Age Early Retirement Delaying Benefits When Benefits Are Not Payable Receiving Social Security When Outside the U.S. Calculating Benefits Simplified Old Start Formula Allocating SE Income When Computing PIA Special Minimum PIA Frozen Minimum Benefit Windfall Elimination Provision Cost-of-Living Increases Recomputing PIA Filing an Application for Benefits Representative Payees Establishing Right to Benefits SSA Statement of Earnings Government Pension Offset Earnings Test Tab 2: Retirement Benefits Workers

2 Institutionalized Individuals Marriage Between Beneficiaries Underpayments Overpayments Events That Terminate Benefits Tab3: Family Benefits Spousal Benefits Child s Benefits Maximum Family Benefit Average Family Benefits Tables Same Sex Marriages Deciding When To Start Receiving Benefits Social Security Benefits Calculators What If Analysis Maximizing Lifetime Benefits for Married Couples Income Tax Planning for Social Security Benefits Applying for Social Security Benefits Tab 4: Planning Considerations Survivor Benefits Widow(er) s Benefits Surviving Child s Benefits Father s or Mother s Benefits Parent s Benefits Lump-Sum Death Benefit Special Veterans Benefits (SVB) Tab 5: Survivors and Veterans Benefits Types of Disability Protection Defining Disability Disability Determinations Evidence of Disability Period of Disability Disabled Worker s Benefits Amount of Disabled Worker s Benefit Widow(er) s Benefits Children s Benefits Ticket to Work and Self-Sufficiency Program Trial Work Period Reporting Events to the SSA Appeals Tab 6: Disability Benefits

3 SSI Program State Supplements SSI Definitions Eligibility Requirements Other Benefits and SSI Criminals and Institutionalized Individuals Marriage and SSI Eligibility Under Multiple Categories Continued Eligibility Recipient Reporting Requirements Fraud Income and SSI Benefits Disaster-Related Assistance Home Energy or Support and Maintenance Assistance In-Kind Income Acting as an Agent Resources Deeming of Income and Resources Work Incentives for the Blind and Disabled SSI Payment Amounts Initial Determinations The Appeals Process Tab 7: Supplemental Security Income (SSI) Administrative Review Process Initial Determinations Administrative Actions That Are Not Initial Determinations Reconsideration Hearing By an Administrative Law Judge (ALJ) Review By the Appeals Council Bringing Suit in District Court Extension of Time for Filing Reopening Final Determinations and Decisions Representation Tab 8: Social Security Determinations and Review Taxation of Social Security Benefits Who Is Taxed? Tax Withholding and Estimated Tax How Benefits Are Reported Lump-Sum Election Deductions Related to Benefits Repayment of Benefits State Taxation of Social Security Benefits Taxable Social Security Benefits Worksheet Lump-Sum Election Worksheet Tab 9: Income Tax Considerations

4 Eligibility Medicare Basics Hospital Insurance (Part A) Medical Insurance (Part B) Medicare Advantage Plans (Part C) Medicare Prescription Drug Coverage (Part D) Enrolling in Medicare Parts A and B Enrolling in Medicare Advantage Plans (Part C) Enrolling in Medicare Prescription Drug Plans (Part D) Medigap Medicare Savings Programs Medicaid How Other Insurance Works with Medicare Special Enrollment Periods for Parts C and D Coverage Tab 10: Medicare Eligibility and Enrollment Medicare Overview Medicare Decision-Making Process Part A Hospital Insurance Part B Medical Insurance Services Not Covered By Parts A and B Part C Medicare Advantage Plans Other Medicare Health Plans Part D Prescription Drug Coverage List of Services Covered By Medicare Part A List of Services Covered By Medicare Part B Tab 11: Medicare Health Plans Prescription Drug Coverage Basics How Prescription Drug Coverage Works Drug Coverage Qualifying for Extra Help Choosing a Plan Rights and Appeals Prescription Drug Coverage Choices Medicare Drug Plans Key Terms Tab 12: Medicare Drug Plans Individual s Rights and Protections in Medicare Original Medicare Medicare Advantage Plan or Medicare Cost Plan Medicare Drug Plan Protecting Against Fraud Medicare Ombudsman Medicare Rights and Appeals Key Terms Tab 13: Medicare Rights, Appeals and Other Matters

5 Medicaid Program Who s Covered By Medicaid Poverty Guidelines Children s Health Insurance Program (CHIP) Medicaid Benefits Optional State Plan Services Medicaid Services By State State Medicaid Program Websites State Medicaid and CHIP Income Eligibility Standards Tab 14: Medicaid Medigap Basics Buying Considerations Cost of Medigap Policies Right to Buy a Medigap Policy Steps for Buying a Medigap Policy Existing Medigap Policy Owners Disabled or ESRD Individuals Medigap Coverage Charts Medigap Insurance Key Terms Tab 15: Medigap Insurance Long-Term Care Basics Steps for Choosing Long-Term Care Community-Based Services Home Healthcare In-Law Apartments Subsidized Senior Housing Board and Care Homes Independent Living Facilities and Retirement Communities Assisted Living Continuing Care Retirement Communities Nursing Homes Paying for Long-Term Care Government Programs Private Insurance Home Equity Other Payment Options Long-Term Care Key Terms Tab 16: Long-Term Care Index