I disagree. The entire point of collecting a surplus was to avoid having to raise taxes. But those IOUs can only be redeemed by raising taxes.
And what's worse, putting those IOUs into accounts, complete with phantom earnings, will further perpetuate the fraudulent idea that they are actual assets.
People need to realize just what the government has done with the surplus. And demand that government shrink spending and allow the people to keep that money instead (I hate using the word "allow", but in this day and age, that's what it amounts to).
You and I agree but I would like to pick a nit here. That is the selling point. The real reason is to have an ongoing slush fund for the liberals to spend on pork.