Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Topoleski, John J.

Library of Congress. Congressional Research Service.

关键词: Retirement income;    Individual retirement accounts;    Tax-deferred compensation plans;    Pensions;   

RP-ID  :  RL34397
RP-ID  :  RL34397_2016Apr27

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report describes the primary features of two common retirement savings accounts that are available to individuals: traditional and Roth Individual Retirement Accounts (IRAs).In response to concerns over the adequacy of retirement savings, Congress has created incentives to encourage individuals to save more for retirement through a variety of retirement plans. Some retirement plans are employer-sponsored, such as 401(k) plans, and others are established by individual employees, such as IRAs.