With so many financial advisors recommending that clientsmaximize Social Security Delayed Retirement Credits (DRCs), it’shelpful to know a few nuances of DRCs that some clients may want toconsider.

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The top-line story is: “You can permanently increase your SocialSecurity retirement benefit, and potentially your spouse’s survivorbenefit, by 32% by delaying the start of benefits from age 66 until70.”

While this is generally true, it doesn’t work that way foreveryone.

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For starters, a wrinkle in the way DRCs are paid jolts peoplewhen they receive their first benefit payment. The payment amountbegins with a Primary Insurance Amount (PIA) and then adds DRCsearned plus any cost of living adjustments (COLAs).

However, benefits are only re-calculated once per year (inJanuary) to add DRCs. In the worst case, if a person startsbenefits in January, the DRC will not be added to PIA until thefollowing January, and the first 11 checks will be DRC-less.

To maximize DRCs, it’s generally a good idea to wait until latein the year (October or November) to start benefits. To determinethe DRCs payable starting the following January, for any givenmonth, use Social Security’s calculator.

When a worker expects a spouse or dependent/disabled child toreceive benefits on his/her Social Security record, the worker musthave already filed for benefits, for the spouse or child’s benefitsto begin.

There is no advantage to delaying the spouse’s benefits beyondnormal retirement age (currently 66), because non-worker spouses donot earn DRCs. Their retirement benefits also do not participate inany DRCs the worker spouse has earned.

Here’s an example: John, age 65, is planning todelay the start of his benefits until age 70 to earn maximum DRCs.His spouse, also age 65, will earn benefits on his record andreceive half of his PIA, but not half of any DRCs he earns.

However, since John has not yet filed for benefits (and hisability to file-and-suspend has been repealed by Congress) it isn’tfeasible for him to delay the start of benefits past age 66. If hedoes, his spouse will permanently lose benefits, without earningDRCs.

When clients have large balances in retirement plans or IRAs,and they can start benefits at 66, DRCs may not be as valuable asadvertised because of the tax impact. Currently, clients mayqualify to have either 0% or 50% of their Social Security benefitsincluded in taxable income, depending on other income.

However, once Required Minimum Distributions begin (after age 70½) from IRAs or qualified plans, taxable income may increase andthe maximum 85% of benefits could be taxable.

Delaying benefits also means clients will need to pay Medicarepremiums directly, rather than having them withheld from SocialSecurity benefits.

Finally: How confident are clients in theirability to invest Social Security benefits between ages 66 and 70and earn a rate of about 6-7%, after-tax? This is considered thebreak-even rate.

By starting benefits at 66 and investing at this rate, clientscan expect to achieve about the same long-term financial results.They also will have money in hand, rather than leaving all benefitsvulnerable to the future uncertainties of a Social Security systemin need of repair.