Summary: As the nation once again turns its attention to the debate surrounding the reform of our country‘s health care system, there are abundant resources that policymakers can consult to inform their deliberations. Yet, the Social Security Advisory Board believes it is necessary to offer our own perspectives, not because we are particular experts in health care policy, but because we believe that the rising cost of health care represents perhaps the most significant threat to the long-term economic security of workers and retirees. Because of this concern, we have spent considerable time over the last year consulting with experts in the fields of health care financing and delivery systems, researching the issues that influence both the cost and quality of health care, and discussing various prospects for reform. It is our sincere hope that our study as detailed in this report will assist policymakers as they seek to find lasting solutions to improve America‘s health care system, increase access to health care, and contain health care costs.