Individual Retirement Accounts: A Fact Sheet

Graney, Paul J.

Library of Congress. Congressional Research Service.

关键词: Individual retirement accounts;    Pensions;    Taxation;    Retirement income;   

RP-ID  :  94-83
RP-ID  :  94-83_2001Feb22

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage.