INDIVIDUAL RETIREMENT ACCOUNT

(IRA), tax-sheltered retirement plan, originally created (1974) to assist individuals not covered by company pensions. Under the U.S. tax law of 1981, IRA provisions were liberalized to allow individuals to contribute up to $2,000 per year (up from $1,500) to such accounts, and coverage was extended to employees already in corporate pension programs. These contributions are deductible from federal income tax payments. IRA monies may be placed in high-yield investments, with taxation deferred until money is withdrawn after retirement. In 1998, Congress instituted the Roth IRA, in which the earnings are tax-free but there are no tax-deduction benefits for the contributions made each year.

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The Columbia Encyclopedia, Sixth Edition Copyright© 2004, Columbia University Press. Licensed from Lernout & Hauspie Speech Products N.V. All rights reserved.

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Questia Books and Articles on: Individual Retirement Account
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books on: Individual Retirement Account  - 29182 results

       More book Results: 1-10 11-20 21-30 31-40 41-50 >>  
 
1.
Separation and Retirement Incentives in the Federal Civil Service: A Comparison of the Federal Employees Retirement System and the Civil Service Retirement System
Book by Beth J. Asch, John T. Warner; Rand, 1999
Subjects: Civil Service Retirement System (U.S.), Early Retirement Incentives--United States, Federal Employees' Retirement System (U.S.), United States--Officials And Employees--Pensions
...covered by FERS can contribute to an Individual Retirement Account or Roth Individual Retirement Account, but their contributions are not...can roll over their TSP into an Individual Retirement Account and continue to earn an average rate...
2.
Demography and Retirement: The Twenty-First Century
Book by Anna M. Rappaport, Sylvester J. Schieber; Praeger Publishers, 1993
Subjects: Aged--United States--Forecasting--Congresses, Medicare--Forecasting--Congresses, Old Age Pensions--United States--Finance--Forecasting--Congresses, Pension Trusts--United States--Finance--Forecasting--Congresses, Population Forecasting--United States--Congresses, Retirement Income--United States--Forecasting--Congresses, Social Security--United States--Finance--Forecasting--Congresses, Twenty-First Century--Forecasts--Congresses
...savings are based on the assumption that individuals or households save during their working...are not working. In the context of retirement policy and changing demographics, these...that the savings decline cannot be accounted for by recent demographic changes in...
3.
Retirement and Economic Behavior
Book by Henry J. Aaron, Gary Burtless; Brookings Institution, 1984
Subjects: Aged--United States--Economic Conditions, Retirement Income--United States, Retirement--Economic Aspects--United States
...many affected individuals could not replace...Even taking account of the work...families. Retirement and Unemployment...show how the retirement hazard or...by important individual characteristics...families or individuals over the course...lives accumulate retirement savings that...
4.
Criteria for Retirement: A Report of a National Conference on Retirement of Older Workers Held at Arden House, Harriman Campus of Columbia University, January 24-26, 1952
Book by Geneva A. Mathiasen; Putnam, 1953
Subjects: Aged--United States, Retirement
...number of elderly individuals. 3. A flexible retirement policy is consonant...decisions about individual retirement. 3. For this...tremendous bearing on retirement because of their effect on the individuals own decision. Frequently...
5.
Judicial Retirement Laws of the Fifty States and the District of Columbia
Book by Bernard S. Meyer; Fordham University Press, 1999
Subjects: Judges--Retirement--United States, Judges--Retirement--United States--States
...existing provisions for mandatory retirement on account of age, for retirement for disability (voluntary and involuntary...this volume has been provided by a num- ber of individuals from legal organizations and law schools. From...
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journal articles on: Individual Retirement Account  - 3360 results

       More journal Results: 1-10 11-20 21-30 31-40 41-50 >>  
 
1.
To Roth or Not to Roth: More Choice - and Individual Responsibility - in Retirement Investing Means Workers Need to Consider Their Options Carefully
Journal article by Delton L. Chesser, Charles E. Davis, Timothy S. Thomasson; Journal of Accountancy, Vol. 203, 2007
Subjects: 401K plans--Laws, regulations and rules, Individual retirement accounts--Laws, regulations and rules, Salary reduction savings plans--Laws, regulations and rules
...Choice - and Individual Responsibility - in Retirement Investing Means...a non-Roth account can more profitably...other pretax account. As with a...Hess, senior retirement consultant...a role. "As individuals meet with their...
2.
Protect Retirement Assets: New Bankruptcy Legislation Adds Protections for Retirement Plans
Journal article by Mark P. Altieri, Richard A. Naegele; Journal of Accountancy, Vol. 201, 2006
Subjects: Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Bankruptcy estates--Management, Deferred compensation--Taxation, Individual retirement accounts--Taxation, Internal Revenue Code--I.R.C. 401(a), Internal Revenue Code--I.R.C. 403(b), Internal Revenue Code--I.R.C. 457(b), Pension funds--Taxation, Retirement income--Management, Tax exemption--Laws, regulations and rules, Tax exemptions--Laws, regulations and rules
...estates. It applies to any fund or account that is tax-exempt under * IRC section 401(a)--tax-qualified retirement plans (pensions, profit-sharing and...annuity plans generally available to individuals working for IRC section 501(c)(3...
3.
Bridge Employment during Retirement: A Field Study of Individual and Organizational Experiences with Post-Retirement Employment
Journal article by Daniel C. Feldman, Seongsu Kim; Human Resource Planning, Vol. 23, 2000
Subjects: Early retirement--Research, Employment--Demographic aspects, Human capital--Personnel management, Retirees--Employment, Retirement--Research
...program was quite straightforward, several individuals felt their pension benefits were calculated...understand what would happen: "The early retirement program screwed me good. I had taken...went astray In particular, one savings account was paid out to me, minus enormous federal...
4.
The Defined Contribution Paradigm
Journal article by Edward A. Zelinsky; Yale Law Journal, Vol. 114, 2004
Subjects: Defined benefit plans--Laws, regulations and rules, Defined contribution plans--Laws, regulations and rules, Employee benefits--Laws, regulations and rules, Individual retirement accounts--Management
...The Creation of the Individual Retirement Account 2. ERISAs...First, ERISA created the individual retirement account (IRA), a device that...The Creation of the Individual Retirement Account Among the many issues...
5.
Expanded IRA Family Holds Renewed Promise for Funds-Hungry Bankers
Journal article by Steve Cocheo; ABA Banking Journal, Vol. 89, 1997
Subjects: Banking industry--Marketing, Individual retirement accounts--Laws, regulations, etc., Taxpayer Relief Act of 1997
...officer and Individual Retirement Account director for...realize that Individual Retirement Account will be something...attracted to these accounts. * Expanded...sponsored retirement plan. Spouses...phased out for individuals who participate...
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magazine articles on: Individual Retirement Account  - 796 results

       More magazine Results: 1-10 11-20 21-30 31-40 41-50 >>  
 
1.
IRAs Complement Employer-Sponsored Retirement Plans
Magazine article by Gordon Tiffany; Public Management, Vol. 81, June 1999
Subjects: Individual retirement accounts--Evaluation, Public employees--Salaries, benefits, etc.
...Tiffany Individual retirement accounts (IRAs) have long...available for individuals to save for retirement, providing favorable...tax-advantaged account that allows you...late to open an individual retirement account. Deciding Which...
2.
Personal Retirement Accounts Are Not Unproven
Magazine article by Jose Pinera; The American Enterprise, Vol. 16, March 2005
Subjects: Individual retirement accounts--Laws, regulations and rules, Individual retirement accounts--Management, Pension funds--Forecasts and trends, Pension funds--Management, Social Security Reform Act of 1980, Social security--Laws, regulations and rules
...the link between individual contributions and...contribute to a personal retirement account. Neither these workers...Because these personal retirement accounts are tied to the...Chileans, their retirement accounts represent real property...
3.
Even Russia Beat Us to Personal Retirement Accounts
Magazine article by Leon Aron; The American Enterprise, Vol. 16, March 2005
Subjects: Individual retirement accounts--Laws, regulations and rules, Russia--Tax policy
...segment goes into newly opened individual accounts that will ultimately supplement...were at least ten years from retirement in 2002. The younger the worker...their money to a state-owned bank account. Alternatively, they can opt...
4.
Personal Savings Account Would Invigorate the Nations's Economy
Magazine article by Bruce Bartlett; The American Enterprise, Vol. 8, January 1997
Subjects: Individual retirement accounts--Reports, Social security--Reports
Personal savings account would invigorate the...worker will receive at retirement) into tangible private...goes into a workers retirement account, which pays 6.5 percent...have $383,000 in his retirement account. Someone who earned...
5.
Personal Retirement Accounts Are Investments in the Individual
Magazine article by Carrie Lips; Insight on the News, Vol. 14, November 2, 1998
Subjects: Investments--Finance, Retirement income--Finance, Social security--Finance
Personal retirement accounts are investments in the individual by...personal retirement accounts would give individuals ownership...truth is that individuals with lower...personal retirement account, the same...
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newspaper articles on: Individual Retirement Account  - 456 results

       More newspaper Results: 1-10 11-20 21-30 31-40 41-50 >>  
 
1.
Angara Urges Passage of Bill on Personal Retirement Account
Newspaper article; Manila Bulletin, November 22, 2007
...aside from OFWs, the lack of dependable retirement plan is true with the domestic labor...stated. Under the Angara PERA bill, an individual contributor may make a total maximum annual contribution of R50,000 to his PERA account. Contributions are required to be invested...
2.
Building Real Wealth
Newspaper article; The Washington Times, December 11, 2007
Subjects: Dow Jones & Company Inc., Individual retirement accounts, Newspaper publishing, Social security reform
...with at least a little bit of cloud. Take Individual Retirement Accounts and 401(k)s. Theyve made the U.S. into a...Security on solid financial ground is to create retirement accounts that individual workers would own. Each worker should be...
3.
Outside Rollovers Flood Low-Fee TSP
Newspaper article; The Washington Times, April 15, 2008
Subjects: 401K plans, Individual retirement accounts, Salary reduction savings plans
...sector, are shifting money from individual retirement accounts and 401(k) plans into the Thrift...inflation will eat into the account balance over time. "But for people under the old Civil Service Retirement System, who have generous pensions...
4.
Federal Workers Unlikely to See Roth IRAs Soon
Newspaper article; The Washington Times, April 18, 2006
Subjects: Individual retirement accounts
...It would require the employer to set up, fund and track two accounts within each participants portfolio. Many private companies...be available through the federal 401(k) plan. The Federal Retirement Thrift Investment Board, which runs the TSP, isnt seeking...
5.
Young Workers Benefit Most from Roth IRAs
Newspaper article; Daily Herald (Arlington Heights, IL), December 22, 2006
Subjects: Accounting firms, Accounting services, Employee benefits, Grant Thornton L.L.P., Individual retirement accounts, Workers
...Thornton LLP, an accounting, tax and business...contributions to the 401(k) retirement plan offered by...offers such an account. Like a company...tax-free basis in retirement, but contributions...care planning, retirement planning and investment...already put in their account and collect it...
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encyclopedia articles on: Individual Retirement Account  - 3 results

 
 
1.
Individual Retirement Account
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2007
INDIVIDUAL RETIREMENT ACCOUNT (IRA), tax-sheltered retirement plan, originally created (1974) to assist individuals not covered by company pensions...year (up from $1,500) to such accounts, and coverage was extended...
2.
Ira , Abbreviation
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2007
IRA , abbreviation 1 In Irish history, see Irish Republican Army . 2 In economics, see Individual Retirement Account . ____________________ The Columbia Encyclopedia, Sixth Edition Copyright 2007, Columbia University Press...
3.
Pension
Encyclopedia article; The Columbia Encyclopedia, Sixth Edition, 2007
...contributions are made to an account for an individual employee, but no specific...income is guaranteed at retirement. In a 401(k) plan...deposited pretax in an account and invested; it may...to contribute to an account. Under a 401(k) plan...


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