In its application, ABA Retirement said it "promotes high standards of practice in the legal profession, " likening its activities to tax-exempt organizations that set standards for products or make recommendations to federal agencies.

FORBES: Informer

Note that the spouse who files a restricted application must be at least full retirement age.

WSJ: Strategies to Boost Your Social Security Checks

In 2004, ABA Retirement filed a formal application with the IRS for tax-exempt status, also as a business league.

FORBES: Informer

That way, his benefit amount keeps growing thanks to those delayed retirement credits but since he did make that initial claim, his wife, at her full retirement age, can file a "restricted" application to claim spousal benefits based on her husband's record, but not her earned benefit.

WSJ: Strategies to Boost Your Social Security Checks