Regarding Eric Smith's commentary, "Social Security reform we really need" on Nov. 22, while I concur with most of his points with regard to reforming Social Security, I would like to comment on some. Although the cap on the tax for individuals should be eliminated, the cap on the tax for the employer should not be. Eliminating the cap on the employer would be very harmful to small businesses. If we eliminate the cap we probably do not need to raise the tax rate, but I leave that to people who have access to information that I do not have.

I disagree with a means test. I have a fellow worker who makes about the same as I do. However, she is not putting a dime away for the future saying that government will take care of her. Why should I receive less Social Security than she does, just because I have saved? Smith's plan would discourage saving.

Like him, I am very concerned if the fund starts to recover, politicians will start "borrowing" from the fund again. We need some legal way to prevent the money from being taken.

James Lathrop