A wide variety of proposals to reform the current Social Security (SS) program is being discussed. One is to create a system of individual accounts (IA), but this would entail difficult concerns. These include: how to finance the accounts & how the accounts would affect the economy & program solvency, as well as program benefit issues, such as how to balance opportunities for improved individual investment returns with the need to maintain an adequate income for those who rely on SS the most. No less important is the need to consider how IA could be implemented & administered. This report focuses on the design & implementation of an IA system.