联邦养老和遗属保险与联邦残障保险信托基金董事会 2021 年年度报告沟通从受托人委员会、联邦老年和遗属保险和联邦残障保险信托基金传输联邦养老和遗属保险与联邦残障保险信托基金董事会 2021 年年度报告 . 内容I. 介绍.............................................................................................................................1II. 概述.............................................................................................................................2A. 强调.......................................................................................................................2B. 信托基金的财务运作2020...................................................................................7C. 假设未来...............................................................................................................9D. 未来财务预测地位 ............................................................................................11E. 结论 ....................................................................................................................24III. 信托基金的财务运作和过去的立法变化年 ...........................................................27A. 日历年老年和遗属保险 (OASI) 和残疾保险 (DI) 信托基金的运营情况2020271. OASI信托基金 ..............................................................................................272. 直接投资信托基金........................................................................................323. OASI 和 DI 信托基金，组合 .......................................................................34B. 社会保障修正案自2020报告 ............................................................................................................39四、精算估计.41A. 短期估计.411. OASI 信托基金的运作.422. DI 信托基金的运作.463. OASI 和 DI 联合信托基金的运作.4. 去年报告中 10 年期信托基金比率估计发生变化的潜在因素.4951B. 长期估计.531. 年收入率、成本率和余额.542. 工人与受益人的比较.3. 信托基金比率和长期测试关闭精算余额.64674. 总收入率、总成本率、和精算余额.715. Open-Group 无资助义务.746. 上次报告中精算余额变化的原因.76（五） V. 假设和基础方法精算师估计 ....................................................................................................................84A.人口统计假设和方法 .........................................................................................851.生育能力假设 ................................................................................................852.死亡假设 ........................................................................................................873.移民假设 ........................................................................................................914.总人口估计 ....................................................................................................985.预期寿命估计 ..............................................................................................100B.经济假设和方法 ...............................................................................................1041.生产率假设 ..................................................................................................1052.价格通胀假设 ..............................................................................................1053.平均收入假设 ..............................................................................................1074.假设的实际工资微分 ..................................................................................1095.劳动力、就业和失业预测 ..........................................................................1126.国内生产总值预测 ......................................................................................1157.兴趣费率 ......................................................................................................116C.特定于程序的假设和方法 ...............................................................................1201.自动调整程序参数 ......................................................................................1202.覆盖就业 ......................................................................................................1283.投保人口 ......................................................................................................1294.老年和遗属保险受益人 ..............................................................................1325.失能保险受益人 ..........................................................................................1386. 涵盖和应税收入、应税工资和工资单税收贡献 ..........................................................................................1487.税收收入好处 ..............................................................................................1538.平均数好处 ..................................................................................................1549.预定好处 ......................................................................................................15510.说明性预定利益金额 ..................................................................................15511.行政的花费 ..................................................................................................15712.铁路退休金融交换 ......................................................................................158VI.附录 .........................................................................................................................159A.OASI 和 DI 信托基金的历史操作...................................................................159B.精算状态的历史估计 .............................