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When I agree to return Fiscal Cliff of 2012 to print, there was one condition. It would not be revised. Today our great nation faces many of the same concerns which existed a half decade ago. We must begin to address equitable solutions which will preserve our Entitlement Safety net such as Social Security, Medicare and Medicaid to guarantee they continue to provide the assistance generations have come to depend on. We must address how to resolve the challenges that continue to add hundreds of billions to our national debt placing an increasing burden on future generations. If you are looking for easy answers to our most challenging problems, this text is not for you. If you are ready to become part of the solution to our long term prosperity, perhaps you will find recommendations that will allow you to do just that. The book presents how America's entitlement programs can be reformed, refinanced and restructured to guarantee their long-term solvency at a cost taxpayers can afford to pay.