Social Security taxation creates a case for more than just tax bracket management; it also can add greater after-tax value for delaying Social Security benefits. If one is already retired at age 62, delaying Social Security benefits to 70 could help to provide a foundation for making more Roth conversions before Social Security benefits begin, which could then help keep taxable income lower after age 70 so that Social Security then does not experience as much of the tax torpedo.
