I would like to retire at the end of August and have a question about Social Security's very confusing work rules. I was told I could make $12,480 a year and still receive benefits. Is that amount the net or gross? Also, what about paying for health coverage? Are those charges deducted from the total countable earnings? -- C.G., Akron.

The rules can get complicated and I receive many questions on the subject. First, $12,480 is the correct work limit for people who are under full retirement age, and it is the gross earnings (not net). Since you are working part of the year and retired the other part, your 2006 limit will be prorated for the months you receive Social Security. That amount is $1,040 a month from September through December. Starting in 2007, the full yearly limit will apply. Sorry, but health insurance premiums are not deducted from the countable gross income. If you would like more information, go to our Web site at socialsecurity.gov and click on the retirement link.

Do Social Security benefits increase for a person who delays filing and keeps working until 68? I am almost 64 and will likely continue working until I'm 70. If so, how much will I gain by doing this? -- B.L., Canton.

Yes, working longer can actually increase the benefit in two ways. A benefit recalculation is triggered each year more work is added to the record. If the extra earnings raise the 35-year average, the result is usually higher monthly payments.

The second way to increase benefits is through ``delayed retirement credits.'' This credit is a percentage increase given for not receiving checks for a period of time starting at full retirement age. The credit stops when benefits begin or at age 70. The percentage amounts can vary and are based on a worker's year of birth. For certain individuals, the credit can be as high as 8 percent a year. For information, call 800-772-1213 or look online at socialsecurity.gov.

In one of your columns, you mentioned a 10-year marriage requirement for a wife. I have been married twice. The first one lasted 14 years and ended in divorce. The second marriage ended in death after nine years. Where do I stand with Social Security? Is only the 14-year marriage counted? -- V.N., Medina.

The 10-year rule applies to a marriage that ends in divorce but not one that ends in death, so both marriages will count. But even though you may be eligible for both, you can receive only one. You will have to compare the two rates and choose one. Widow's benefits tend to pay more, but the ex-wife's rate may fit your situation better. Don't think of the decision as being final and forever. If life's circumstances change, you may need to switch records. For example, if your first husband dies, the ex-wife's rate would increase. Call 800-772-1213 and speak to a representative about your options.

This is cache, read story here