I think lamons' question was more elementary than that. Customary apologies in advance if I am wrong. If you delay taking IRA distributions past age 59 1/2, your required distribution will be larger. Therefore, your income may grow to where a portion of your Social Security is taxable. That is all, I think.The relevant calculations are provided in the worksheet on Page 25 of the Form 1040 Instructions for 1998.I have not read the WSJ article, but it implies that the retired are growing ever richer, and therefore richer compared to the median family, who are still stagnating.