2025 Social Security & Medicare Facts is a one-stop guide for attorneys, CPAs, and retirement and financial planning professionals to advise on tax and policy changes affecting Social Security and Medicare. Organized in a unique and convenient Q&A format - featuring 754 Social Security Q&As and 362 Medicare Q&As - this book helps professionals find exactly what they're looking for quickly and easily to solve clients' important planning issues in a timely manner.

New in the 2025 Edition:

• Continuing effects of the Inflation Reduction Act on Medicare Part D and Part D Drug Costs
• Addition of coverage of Part A as second payer and explanations of situations of dual coverage
• Expanded coverage of Home Health Care
• Addition of Community Health Integration Services, coverage of RSV/Shingles, Caregiver training, and Principal Case Management and Principal Illness Navigator coverage in Part B
• Expanded coverage of Part B services and non-coverages
• Ending sales incentives for Medicare Advantage and Part D plans
• Requirement that MA providers provide mid-year notification to policyholders of unused benefits
• Part B Only coverages
• Inflation Reduction Act Part D changes to out-of-pocket expenses, changes to Part D base premium, Part D cost-sharing, and spending caps
• Elimination of the Part D “Donut Hole”
• Elimination of the Part D Coverage Gap Discount Program
• Part D drug price negotiations to lower prescription costs
• Changes in MOOP
• Changes to Medicaid Expansion, PACE, and Long-Term Care programs in Medicaid
• Expanded coverage of Durable Medical Equipment coverage
• Expanded coverage of compassionate allowances in Social Security
• Continued expansion of Social Security hearing and appeals processes
• Updated coverage of the Program for All-Inclusive Care for the Elderly (PACE)
• New checklist of what events can lead to loss of benefits by each type of beneficiary
• New coverage of effect of loss of citizenship/permanent resident alien status on Social Security and ability of non-resident aliens to collect
• Enhanced coverage of the impact of divorce and remarriage on Social Security eligibility and benefits
• Effect of MACRA on Medigap
• Expanded coverage of Medigap plans for Massachusetts, Minnesota, and Wisconsin
• Expanded coverage of the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP)
• Continued changes in state taxation of Social Security benefits
• “De minimus” coverage expansion
• Coverage of potential changes in Social Security because of R-CPE-E
• Potential changes in calculation of Primary Insurance Amount (PIA)
• Plans to increase special minimum benefits for lower wage beneficiaries
• Expanded coverage of methods for curing overpayments from Social Security and SSDI
• Expanded coverage of non-covered items and services by Medicare
• Changes in coverages and costs under Medicare Advantage, Medicare gap policies, and Medicare appeals
• Updated coverage of disability, retirement, and survivor benefits for Social Security, military, government, and railroad workers
• Update in how military service, reserve duty, and merchant marine duty can affect railroad creditable service
• Expanded coverage of Railroad Retirement Unemployment and Illness benefits
• Changes in railroad worker coverage and the differences from Social Security
• Expanded coverage of Medicare appeals process
• Updated Medigap policy coverages and costs
• Additional coverage of military retirement including expansion of coverage of the new blended retirement program, military disability pay, and coverage for National Guard and Reservists, including the effect of the CARES Act on the TSP program
• Effect of the elimination of the Special Survivor Indemnity Allowance for Service Members and Veterans
• Changes to SGLI and disability benefits
• Effect of the PACT Act on Veterans coverage
• Changes in Survivor Benefit Plan – Dependency Indemnity Compensation
• 2025 inflation-adjusted numbers for Social Security and COLA increases

Key Topics covered:

• Updating of the solvency of the Social Security Trust Fund and Disability fund
• Social Security application process
• How Social Security retirement and disability benefits are determined
• Effects of other types of income on Social Security benefits
• How to incorporate Social Security and Medicare benefits into planning techniques
• Social Security filing and tax requirements
• Explanations of Medicare coverage details
• Filing and timing requirements for Medicare coverage
• Update of the available Medicare Advantage plans and coverages
• Updated Medicare claims and appeals process
• Medigap insurance coverage
• Additional coverages including dual eligibility, the PACE programs, and other coverages
• History and background of Social Security, Medicare, and Medicaid

2025 Social Security & Medicare Facts is a one-stop guide for attorneys, CPAs, and retirement and financial planning professionals to advise on tax and policy changes affecting Social Security and Medicare. Organized in a unique and convenient Q&A format - featuring 754 Social Security Q&As and 362 Medicare Q&As - this book helps professionals find exactly what they're looking for quickly and easily to solve clients' important planning issues in a timely manner.

New in the 2025 Edition:

• Continuing effects of the Inflation Reduction Act on Medicare Part D and Part D Drug Costs
• Addition of coverage of Part A as second payer and explanations of situations of dual coverage
• Expanded coverage of Home Health Care
• Addition of Community Health Integration Services, coverage of RSV/Shingles, Caregiver training, and Principal Case Management and Principal Illness Navigator coverage in Part B
• Expanded coverage of Part B services and non-coverages
• Ending sales incentives for Medicare Advantage and Part D plans
• Requirement that MA providers provide mid-year notification to policyholders of unused benefits
• Part B Only coverages
• Inflation Reduction Act Part D changes to out-of-pocket expenses, changes to Part D base premium, Part D cost-sharing, and spending caps
• Elimination of the Part D “Donut Hole”
• Elimination of the Part D Coverage Gap Discount Program
• Part D drug price negotiations to lower prescription costs
• Changes in MOOP
• Changes to Medicaid Expansion, PACE, and Long-Term Care programs in Medicaid
• Expanded coverage of Durable Medical Equipment coverage
• Expanded coverage of compassionate allowances in Social Security
• Continued expansion of Social Security hearing and appeals processes
• Updated coverage of the Program for All-Inclusive Care for the Elderly (PACE)
• New checklist of what events can lead to loss of benefits by each type of beneficiary
• New coverage of effect of loss of citizenship/permanent resident alien status on Social Security and ability of non-resident aliens to collect
• Enhanced coverage of the impact of divorce and remarriage on Social Security eligibility and benefits
• Effect of MACRA on Medigap
• Expanded coverage of Medigap plans for Massachusetts, Minnesota, and Wisconsin
• Expanded coverage of the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP)
• Continued changes in state taxation of Social Security benefits
• “De minimus” coverage expansion
• Coverage of potential changes in Social Security because of R-CPE-E
• Potential changes in calculation of Primary Insurance Amount (PIA)
• Plans to increase special minimum benefits for lower wage beneficiaries
• Expanded coverage of methods for curing overpayments from Social Security and SSDI
• Expanded coverage of non-covered items and services by Medicare
• Changes in coverages and costs under Medicare Advantage, Medicare gap policies, and Medicare appeals
• Updated coverage of disability, retirement, and survivor benefits for Social Security, military, government, and railroad workers
• Update in how military service, reserve duty, and merchant marine duty can affect railroad creditable service
• Expanded coverage of Railroad Retirement Unemployment and Illness benefits
• Changes in railroad worker coverage and the differences from Social Security
• Expanded coverage of Medicare appeals process
• Updated Medigap policy coverages and costs
• Additional coverage of military retirement including expansion of coverage of the new blended retirement program, military disability pay, and coverage for National Guard and Reservists, including the effect of the CARES Act on the TSP program
• Effect of the elimination of the Special Survivor Indemnity Allowance for Service Members and Veterans
• Changes to SGLI and disability benefits
• Effect of the PACT Act on Veterans coverage
• Changes in Survivor Benefit Plan – Dependency Indemnity Compensation
• 2025 inflation-adjusted numbers for Social Security and COLA increases

Key Topics covered:

• Updating of the solvency of the Social Security Trust Fund and Disability fund
• Social Security application process
• How Social Security retirement and disability benefits are determined
• Effects of other types of income on Social Security benefits
• How to incorporate Social Security and Medicare benefits into planning techniques
• Social Security filing and tax requirements
• Explanations of Medicare coverage details
• Filing and timing requirements for Medicare coverage
• Update of the available Medicare Advantage plans and coverages
• Updated Medicare claims and appeals process
• Medigap insurance coverage
• Additional coverages including dual eligibility, the PACE programs, and other coverages
• History and background of Social Security, Medicare, and Medicaid