2026 Social Security and Medicare Facts

2026 Social Security & Medicare Facts is the premier one-stop guide for attorneys, CPAs, and retirement and financial planning professionals to advise on tax and policy changes affecting Social Security and Medicare. Structured in a unique and user-friendly Q&A format with over 1,100 entries, this book enables professionals to swiftly locate precise solutions to address clients' important planning issues efficiently.This book features:Enhanced discussion of strategies with updated insights on planning techniques to optimize your clients' Social Security benefitsChanges related to Social Security, Medicare, and Medicaid coveragesUpdated questions addressing coverage, benefits, costs, taxation, computation, and maximization of benefitsAdjustments resulting from the One Big Beautiful Bill ActSignificant modifications to Medicare, especially Part D, with the elimination of the "e;donut hole"e; changes in cost sharing and out-of-pocket, elimination of the Coverage Gap Discount Program, as well as the negotiated lower prices for certain Part D drugsNew in the 2026 Edition:Changes effected by the Trump Administration and the 119th Congress, including the changes to Social Security, Medicare, and Medicaid by the "e;One Big Beautiful Bill"e;Continuing effects of the Inflation Reduction Act on Medicare Part D and Part D Drug CostsHigher Part B and Part D programsIncrease in out-of-pocket Part D prescription drug costsAddition of coverage of Part A as the second payer and explanations of situations of dual coverageExpanded coverage of Home Health CareAdditional Community Health Integration Services, coverage of RSV/Shingles, Caregiver training, and Principal Case Management and Principal Illness Navigator coverage in Part BExpanded coverage of Part B services and non-coveragesEnding sales incentives for Medicare Advantage and Part D plansRequirement that Medicare Advantage providers provide mid-year notification to policyholders of unused benefitsAdditional Community Health Integration Services, coverage of RSV/Shingles, Caregiver training, and Principal Case Management and Principal Illness Navigator coverage in Part BExpanded coverage of Part B services and non-coveragesEnding sales incentives for Medicare Advantage and Part D plansRequirement that Medicare Advantage providers provide mid-year notification to policyholders of unused benefitsPart B only coveragesInflation Reduction Act Part D changes to out-of-pocket expenses, changes to Part D base premium, Part D cost-sharing, and spending capsPart D drug price negotiations to lower prescription costsChanges in MOOPChanges to Medicaid Expansion, PACE, and Long-Term Care programs in MedicaidExpanded coverage of Durable Medical Equipment coverageExpanded coverage of compassionate allowances in Social SecurityContinued expansion of Social Security hearing and appeals processesUpdated 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 beneficiaryNew coverage of the effect of loss of citizenship/permanent resident alien status on Social Security and the ability of non-resident aliens to collectEnhanced coverage of the impact of divorce and remarriage on Social Security eligibility and benefitsEffect of MACRA on MedigapExpanded distinct coverage of Medigap plans for Massachusetts, Minnesota, and WisconsinExpanded coverage of the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP)Continued changes in state taxation of Social Security benefits"e;De minimus"e; coverage expansionCoverage of potential changes in Social Security because of R-CPE-EPotential changes in the calculation of Primary Insurance Amount (PIA)Plans to increase special minimum benefits for lower-wage beneficiariesExpanded coverage of methods for curing overpayments from Social Security and SSDIExpanded coverage of non-covered items and services by MedicareChanges in coverage and costs under Medicare Advantage, Medicare gap policies, and Medicare appealsUpdated coverage of disability, retirement, and survivor benefits for Social Security, military, government, and railroad workersUpdate in how military service, reserve duty, and merchant marine duty can affect railroad creditable serviceExpanded coverage of Railroad Retirement Unemployment and Illness benefitsChanges in railroad worker coverage and the differences from Social SecurityExpanded coverage of the Medicare appeals processUpdated Medigap policy coverages and costsAdditional 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 programEffect of the elimination of the Special Survivor Indemnity Allowance for Service Members and VeteransChanges to SGLI and disability benefitsEffect of the PACT Act on Veterans' coverageChanges in Survivor Benefit Plan - Dependency Indemnity Compensation Increase in Full Retirement AgeAmount subject to maximum taxable earningsElimination of paper checksCost-of-Living Adjustments (COLA)2026 inflation-adjusted numbers for Social Security and COLA increases