Deferred earnings from jobs covered by FICA tax; summed across all employers in the DER to give a person-level total for each year. The practice of withholding deferred wages from employee pay and reporting this on W-2 forms began in 1987. However in the SSB, we restrict the time series for this variable to be 1990-2011. This decision is due to the fact that so few people had deferred wages between 1987 and 1989 that we could not reliably synthesize these variables.