Provides background on individual retirement accounts (IRAs), including a description of current law and the tax benefits of IRAs. Analyzes effects of IRAs on savings, revenue, income distribution. Describes related administrative issues, policy implications, and IRA reform proposals.
ProQuest U.S. Congressional Research Digital Collection
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.