个人退休帐户的角色和重要性

J. Kilgour
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引用次数: 0

摘要

现在所谓的“传统ira”(个人退休账户)是由1974年的《雇员退休收入保障法》创建的。罗斯个人退休账户于1997年加入。1978年增加了雇主赞助的简化雇员养老金个人退休账户,1996年增加了雇员个人退休账户储蓄投资匹配计划(和401(k)s)。个人退休账户总共持有8.8万亿美元的资产,占所有退休计划总资产27.1万亿美元的三分之一。本文探讨了个人退休帐户在美国退休制度中的作用和重要性,以及不同类型个人退休帐户的发展及其相互作用。
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The Role and Importance of Individual Retirement Accounts
What are now called “traditional IRAs” (Individual Retirement Accounts) were created by the Employee Retirement Income Security Act of 1974. Roth IRAs were added in 1997. Employer-sponsored Simplified Employee Pensions–IRAs were added in 1978 and Savings Investment Match Plans for Employees–IRAs (and 401(k)s) in 1996. Together IRAs hold $8.8 trillion in assets, one third of the total $27.1 trillion in all retirement plans. This article examines the role and importance of IRAs in the U.S. retirement system and the development of the different types of IRAs and their interaction with each other.
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