From a financial planning standpoint - municipal, railroad, ministry, and other agencies may have thier own govt. mandated retirement systems (such as school districts). You do not have to take social security, or plan to take it either. Social security tends to work from a pay in now - take out now standpoint. Meaning that the taxes you pay in today, my grandmother gets today. The concept of a "defecit" comes in to play when less money is coming in than flowing out.
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