Individual retirement accounts :: a primer /
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Science Publishers Inc.,
[2009].
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781614700845 1614700842 |
Internformat
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| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Individual retirement accounts : |b a primer / |c Felix R. Burnes, editor. |
| 264 | 1 | |a New York : |b Nova Science Publishers Inc., |c [2009]. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 588 | |a Description based on print version record. | ||
| 546 | |a English. | ||
| 505 | 0 | |a Intro -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- CONTENTS -- PREFACE -- Chapter 1 RETIREMENT SAVINGS: HOW MUCH WILL WORKERS HAVE WHEN THEY RETIRE?* -- SUMMARY -- TRENDS IN RETIREMENT PLAN DESIGN -- Growing Prevalence of Defined Contribution Plans -- RETIREMENT SAVINGS OF AMERICAN HOUSEHOLDS -- Retirement Account Balances in 2004 -- HOW MUCH MIGHT WORKERS ACCUMULATE BY AGE 65? -- Methods -- WHAT IS "MONTE CARLO" ANALYSIS? -- SIMULATION RESULTS: RETIREMENT ACCOUNT BALANCES AT AGE 65 -- Variability of Investment Rates of Return -- Length of Investment Period -- Household Earnings -- Household Earnings -- SIMULATION RESULTS: MEASURING RETIREMENT INCOME ADEQUACY -- Measuring Earnings Replacement Rates -- Married Couples versus Singles -- Detailed Simulation Results -- POLICY CONSIDERATIONS -- CONCLUSION -- APPENDIX -- Chapter 2 RETIREMENT SAVINGS ACCOUNTS: FEES, EXPENSES, AND ACCOUNT BALANCES* -- SUMMARY -- BACKGROUND ON FEES AND EXPENSES IN 401(K) PLANS -- RESULTS -- METHODS -- Chapter 3 INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): ISSUES AND PROPOSED EXPANSION* -- SUMMARY -- CURRENT RULES REGARDING INDIVIDUAL RETIREMENT ACCOUNTS -- Traditional (Front-loaded) IRAs -- Roth (Back-loaded) IRAs -- TAX CONSEQUENCES OF IRAS -- When Traditional and Roth IRAs are Equivalent -- Differences between Traditional and Roth IRAs -- Variations in Tax Rates over Time -- Contribution Limits -- Nonqualified Withdrawals -- ECONOMIC IMPORTANCE OF IRAS -- SAVINGS EFFECTS -- DISTRIBUTIONAL EFFECTS -- ADMINISTRATIVE ISSUES -- POLICY IMPLICATIONS OF TRADITIONAL AND ROTH IRAS -- RECENT PROPOSALS -- CONCLUSIONS -- APPENDIX: A HISTORY OF IRA PROPOSALS -- Chapter 4 TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): A PRIMER* -- SUMMARY -- INTRODUCTION -- IRA ASSETS AND SOURCES OF FUNDS -- TRADITIONAL IRAS. | |
| 505 | 8 | |a Eligibility -- Contributions -- Investment Options -- Deductibility of Contributions -- Withdrawals -- Early Distributions -- Rollovers -- Inherited IRAs -- ROTH IRAS -- Eligibility and Contribution Limits -- Investment Options -- Conversions and Rollovers -- Withdrawals -- Return of Regular Contributions -- Qualified Distributions -- Non-qualified Distributions -- Distributions after Roth IRA Owner's Death -- RETIREMENT SAVINGS CONTRIBUTION CREDIT -- QUALIFIED DISTRIBUTIONS RELATED TO HURRICANES KATRINA, RITA, AND WILMA -- Chapter 5 INDIVIDUAL RETIREMENT ACCOUNTS GOVERNMENT ACTIONS COULD ENCOURAGE MORE EMPLOYERS TO OFFER IRAS TO EMPLOYEES* -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- Individual IRAs -- Employer-Sponsored IRAs -- IRAS HOLD THE MOST RETIREMENT ASSETS -- IRA Assets Exceed DC and DB Plan Assets and Largely Come from Rollovers -- Households with IRAs Tend to Have Higher Education, Higher Incomes, and Own Traditional IRAs -- Similar Percentages of Households Own IRAs and Participate in 401(k) Plans, but IRA Contributions Are Lower Than Contributions to 401(k) Plans -- COMPARISONS BETWEEN IRAS AND 401(K) PLANS ARE DIFFICULT -- Barriers May Discourage Small Employers from Offering IRAs to Employees, and Many of These Employees Lack Access to Workplace Retirement Savings -- Payroll-Deduction IRAs Could Help Workers Save, but Barriers May Discourage Employers from Offering a Payroll-Deduction IRA Program -- Questions Remain on How Expanded Payroll-Deduction IRAs May Affect Employees -- SIMPLE and SEP IRAs Can Help Workers to Save, but Several Factors May Discourage Employer Sponsorship -- Proposals Exist to Encourage Employers to Offer and Employees to Participate in IRAs -- IRS AND LABOR SHARE RESPONSIBILITY FOR OVERSEEING IRAS, BUT LABOR HAS NO PROCESS IN PLACE TO MONITOR IRAS AND DATA GAPS EXIST. | |
| 505 | 8 | |a IRS and Labor Share Responsibility for Overseeing IRAs -- Reporting Requirements for Employer Sponsored IRAs Are Limited -- Labor Has No Process in Place to Monitor Employer-Sponsored and Payroll-Deduction IRAs -- Regulators Lack Information and Consistent Reporting on Employer-Sponsored and Payroll-Deduction IRAs -- CONCLUSIONS -- MATTER FOR CONGRESSIONAL CONSIDERATION -- RECOMMENDATIONS FOR EXECUTIVE ACTION -- AGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II: COMMENTS FROM THE DEPARTMENT OF LABOR -- APPENDIX III: COMMENTS FROM THE INTERNAL REVENUE SERVICE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- INDEX -- Blank Page. | |
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| 700 | 1 | |a Burnes, Felix R. | |
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Datensatz im Suchindex
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| author_sort | Burnes, Felix R. |
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| contents | Intro -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- CONTENTS -- PREFACE -- Chapter 1 RETIREMENT SAVINGS: HOW MUCH WILL WORKERS HAVE WHEN THEY RETIRE?* -- SUMMARY -- TRENDS IN RETIREMENT PLAN DESIGN -- Growing Prevalence of Defined Contribution Plans -- RETIREMENT SAVINGS OF AMERICAN HOUSEHOLDS -- Retirement Account Balances in 2004 -- HOW MUCH MIGHT WORKERS ACCUMULATE BY AGE 65? -- Methods -- WHAT IS "MONTE CARLO" ANALYSIS? -- SIMULATION RESULTS: RETIREMENT ACCOUNT BALANCES AT AGE 65 -- Variability of Investment Rates of Return -- Length of Investment Period -- Household Earnings -- Household Earnings -- SIMULATION RESULTS: MEASURING RETIREMENT INCOME ADEQUACY -- Measuring Earnings Replacement Rates -- Married Couples versus Singles -- Detailed Simulation Results -- POLICY CONSIDERATIONS -- CONCLUSION -- APPENDIX -- Chapter 2 RETIREMENT SAVINGS ACCOUNTS: FEES, EXPENSES, AND ACCOUNT BALANCES* -- SUMMARY -- BACKGROUND ON FEES AND EXPENSES IN 401(K) PLANS -- RESULTS -- METHODS -- Chapter 3 INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): ISSUES AND PROPOSED EXPANSION* -- SUMMARY -- CURRENT RULES REGARDING INDIVIDUAL RETIREMENT ACCOUNTS -- Traditional (Front-loaded) IRAs -- Roth (Back-loaded) IRAs -- TAX CONSEQUENCES OF IRAS -- When Traditional and Roth IRAs are Equivalent -- Differences between Traditional and Roth IRAs -- Variations in Tax Rates over Time -- Contribution Limits -- Nonqualified Withdrawals -- ECONOMIC IMPORTANCE OF IRAS -- SAVINGS EFFECTS -- DISTRIBUTIONAL EFFECTS -- ADMINISTRATIVE ISSUES -- POLICY IMPLICATIONS OF TRADITIONAL AND ROTH IRAS -- RECENT PROPOSALS -- CONCLUSIONS -- APPENDIX: A HISTORY OF IRA PROPOSALS -- Chapter 4 TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): A PRIMER* -- SUMMARY -- INTRODUCTION -- IRA ASSETS AND SOURCES OF FUNDS -- TRADITIONAL IRAS. Eligibility -- Contributions -- Investment Options -- Deductibility of Contributions -- Withdrawals -- Early Distributions -- Rollovers -- Inherited IRAs -- ROTH IRAS -- Eligibility and Contribution Limits -- Investment Options -- Conversions and Rollovers -- Withdrawals -- Return of Regular Contributions -- Qualified Distributions -- Non-qualified Distributions -- Distributions after Roth IRA Owner's Death -- RETIREMENT SAVINGS CONTRIBUTION CREDIT -- QUALIFIED DISTRIBUTIONS RELATED TO HURRICANES KATRINA, RITA, AND WILMA -- Chapter 5 INDIVIDUAL RETIREMENT ACCOUNTS GOVERNMENT ACTIONS COULD ENCOURAGE MORE EMPLOYERS TO OFFER IRAS TO EMPLOYEES* -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- Individual IRAs -- Employer-Sponsored IRAs -- IRAS HOLD THE MOST RETIREMENT ASSETS -- IRA Assets Exceed DC and DB Plan Assets and Largely Come from Rollovers -- Households with IRAs Tend to Have Higher Education, Higher Incomes, and Own Traditional IRAs -- Similar Percentages of Households Own IRAs and Participate in 401(k) Plans, but IRA Contributions Are Lower Than Contributions to 401(k) Plans -- COMPARISONS BETWEEN IRAS AND 401(K) PLANS ARE DIFFICULT -- Barriers May Discourage Small Employers from Offering IRAs to Employees, and Many of These Employees Lack Access to Workplace Retirement Savings -- Payroll-Deduction IRAs Could Help Workers Save, but Barriers May Discourage Employers from Offering a Payroll-Deduction IRA Program -- Questions Remain on How Expanded Payroll-Deduction IRAs May Affect Employees -- SIMPLE and SEP IRAs Can Help Workers to Save, but Several Factors May Discourage Employer Sponsorship -- Proposals Exist to Encourage Employers to Offer and Employees to Participate in IRAs -- IRS AND LABOR SHARE RESPONSIBILITY FOR OVERSEEING IRAS, BUT LABOR HAS NO PROCESS IN PLACE TO MONITOR IRAS AND DATA GAPS EXIST. IRS and Labor Share Responsibility for Overseeing IRAs -- Reporting Requirements for Employer Sponsored IRAs Are Limited -- Labor Has No Process in Place to Monitor Employer-Sponsored and Payroll-Deduction IRAs -- Regulators Lack Information and Consistent Reporting on Employer-Sponsored and Payroll-Deduction IRAs -- CONCLUSIONS -- MATTER FOR CONGRESSIONAL CONSIDERATION -- RECOMMENDATIONS FOR EXECUTIVE ACTION -- AGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II: COMMENTS FROM THE DEPARTMENT OF LABOR -- APPENDIX III: COMMENTS FROM THE INTERNAL REVENUE SERVICE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- INDEX -- Blank Page. |
| ctrlnum | (OCoLC)1162241575 |
| dewey-full | 332.024/01450973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 332 - Financial economics |
| dewey-raw | 332.024/01450973 |
| dewey-search | 332.024/01450973 |
| dewey-sort | 3332.024 71450973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| geographic | United States fast |
| geographic_facet | United States |
| id | ZDB-4-EBA-on1162241575 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:29:57Z |
| institution | BVB |
| isbn | 9781614700845 1614700842 |
| language | English |
| lccn | 2020688607 |
| oclc_num | 1162241575 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBA |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Nova Science Publishers Inc., |
| record_format | marc |
| spelling | Individual retirement accounts : a primer / Felix R. Burnes, editor. New York : Nova Science Publishers Inc., [2009]. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Description based on print version record. English. Intro -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- CONTENTS -- PREFACE -- Chapter 1 RETIREMENT SAVINGS: HOW MUCH WILL WORKERS HAVE WHEN THEY RETIRE?* -- SUMMARY -- TRENDS IN RETIREMENT PLAN DESIGN -- Growing Prevalence of Defined Contribution Plans -- RETIREMENT SAVINGS OF AMERICAN HOUSEHOLDS -- Retirement Account Balances in 2004 -- HOW MUCH MIGHT WORKERS ACCUMULATE BY AGE 65? -- Methods -- WHAT IS "MONTE CARLO" ANALYSIS? -- SIMULATION RESULTS: RETIREMENT ACCOUNT BALANCES AT AGE 65 -- Variability of Investment Rates of Return -- Length of Investment Period -- Household Earnings -- Household Earnings -- SIMULATION RESULTS: MEASURING RETIREMENT INCOME ADEQUACY -- Measuring Earnings Replacement Rates -- Married Couples versus Singles -- Detailed Simulation Results -- POLICY CONSIDERATIONS -- CONCLUSION -- APPENDIX -- Chapter 2 RETIREMENT SAVINGS ACCOUNTS: FEES, EXPENSES, AND ACCOUNT BALANCES* -- SUMMARY -- BACKGROUND ON FEES AND EXPENSES IN 401(K) PLANS -- RESULTS -- METHODS -- Chapter 3 INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): ISSUES AND PROPOSED EXPANSION* -- SUMMARY -- CURRENT RULES REGARDING INDIVIDUAL RETIREMENT ACCOUNTS -- Traditional (Front-loaded) IRAs -- Roth (Back-loaded) IRAs -- TAX CONSEQUENCES OF IRAS -- When Traditional and Roth IRAs are Equivalent -- Differences between Traditional and Roth IRAs -- Variations in Tax Rates over Time -- Contribution Limits -- Nonqualified Withdrawals -- ECONOMIC IMPORTANCE OF IRAS -- SAVINGS EFFECTS -- DISTRIBUTIONAL EFFECTS -- ADMINISTRATIVE ISSUES -- POLICY IMPLICATIONS OF TRADITIONAL AND ROTH IRAS -- RECENT PROPOSALS -- CONCLUSIONS -- APPENDIX: A HISTORY OF IRA PROPOSALS -- Chapter 4 TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): A PRIMER* -- SUMMARY -- INTRODUCTION -- IRA ASSETS AND SOURCES OF FUNDS -- TRADITIONAL IRAS. Eligibility -- Contributions -- Investment Options -- Deductibility of Contributions -- Withdrawals -- Early Distributions -- Rollovers -- Inherited IRAs -- ROTH IRAS -- Eligibility and Contribution Limits -- Investment Options -- Conversions and Rollovers -- Withdrawals -- Return of Regular Contributions -- Qualified Distributions -- Non-qualified Distributions -- Distributions after Roth IRA Owner's Death -- RETIREMENT SAVINGS CONTRIBUTION CREDIT -- QUALIFIED DISTRIBUTIONS RELATED TO HURRICANES KATRINA, RITA, AND WILMA -- Chapter 5 INDIVIDUAL RETIREMENT ACCOUNTS GOVERNMENT ACTIONS COULD ENCOURAGE MORE EMPLOYERS TO OFFER IRAS TO EMPLOYEES* -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- Individual IRAs -- Employer-Sponsored IRAs -- IRAS HOLD THE MOST RETIREMENT ASSETS -- IRA Assets Exceed DC and DB Plan Assets and Largely Come from Rollovers -- Households with IRAs Tend to Have Higher Education, Higher Incomes, and Own Traditional IRAs -- Similar Percentages of Households Own IRAs and Participate in 401(k) Plans, but IRA Contributions Are Lower Than Contributions to 401(k) Plans -- COMPARISONS BETWEEN IRAS AND 401(K) PLANS ARE DIFFICULT -- Barriers May Discourage Small Employers from Offering IRAs to Employees, and Many of These Employees Lack Access to Workplace Retirement Savings -- Payroll-Deduction IRAs Could Help Workers Save, but Barriers May Discourage Employers from Offering a Payroll-Deduction IRA Program -- Questions Remain on How Expanded Payroll-Deduction IRAs May Affect Employees -- SIMPLE and SEP IRAs Can Help Workers to Save, but Several Factors May Discourage Employer Sponsorship -- Proposals Exist to Encourage Employers to Offer and Employees to Participate in IRAs -- IRS AND LABOR SHARE RESPONSIBILITY FOR OVERSEEING IRAS, BUT LABOR HAS NO PROCESS IN PLACE TO MONITOR IRAS AND DATA GAPS EXIST. IRS and Labor Share Responsibility for Overseeing IRAs -- Reporting Requirements for Employer Sponsored IRAs Are Limited -- Labor Has No Process in Place to Monitor Employer-Sponsored and Payroll-Deduction IRAs -- Regulators Lack Information and Consistent Reporting on Employer-Sponsored and Payroll-Deduction IRAs -- CONCLUSIONS -- MATTER FOR CONGRESSIONAL CONSIDERATION -- RECOMMENDATIONS FOR EXECUTIVE ACTION -- AGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II: COMMENTS FROM THE DEPARTMENT OF LABOR -- APPENDIX III: COMMENTS FROM THE INTERNAL REVENUE SERVICE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- INDEX -- Blank Page. Individual retirement accounts United States. Épargne-retraite États-Unis. BUSINESS & ECONOMICS Personal Finance Retirement Planning. bisacsh Individual retirement accounts fast United States fast Burnes, Felix R. has work: Individual retirement accounts (Text) https://id.oclc.org/worldcat/entity/E39PCGvTXyDk9JpMjGG9Gqprjd https://id.oclc.org/worldcat/ontology/hasWork Print version: Individual retirement accounts New York : Nova Science Publishers, c2009. 1606924060 (hbk.) (DLC) 2008055757 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=408118 Volltext |
| spellingShingle | Individual retirement accounts : a primer / Intro -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- INDIVIDUAL RETIREMENT ACCOUNTS: A PRIMER -- CONTENTS -- PREFACE -- Chapter 1 RETIREMENT SAVINGS: HOW MUCH WILL WORKERS HAVE WHEN THEY RETIRE?* -- SUMMARY -- TRENDS IN RETIREMENT PLAN DESIGN -- Growing Prevalence of Defined Contribution Plans -- RETIREMENT SAVINGS OF AMERICAN HOUSEHOLDS -- Retirement Account Balances in 2004 -- HOW MUCH MIGHT WORKERS ACCUMULATE BY AGE 65? -- Methods -- WHAT IS "MONTE CARLO" ANALYSIS? -- SIMULATION RESULTS: RETIREMENT ACCOUNT BALANCES AT AGE 65 -- Variability of Investment Rates of Return -- Length of Investment Period -- Household Earnings -- Household Earnings -- SIMULATION RESULTS: MEASURING RETIREMENT INCOME ADEQUACY -- Measuring Earnings Replacement Rates -- Married Couples versus Singles -- Detailed Simulation Results -- POLICY CONSIDERATIONS -- CONCLUSION -- APPENDIX -- Chapter 2 RETIREMENT SAVINGS ACCOUNTS: FEES, EXPENSES, AND ACCOUNT BALANCES* -- SUMMARY -- BACKGROUND ON FEES AND EXPENSES IN 401(K) PLANS -- RESULTS -- METHODS -- Chapter 3 INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): ISSUES AND PROPOSED EXPANSION* -- SUMMARY -- CURRENT RULES REGARDING INDIVIDUAL RETIREMENT ACCOUNTS -- Traditional (Front-loaded) IRAs -- Roth (Back-loaded) IRAs -- TAX CONSEQUENCES OF IRAS -- When Traditional and Roth IRAs are Equivalent -- Differences between Traditional and Roth IRAs -- Variations in Tax Rates over Time -- Contribution Limits -- Nonqualified Withdrawals -- ECONOMIC IMPORTANCE OF IRAS -- SAVINGS EFFECTS -- DISTRIBUTIONAL EFFECTS -- ADMINISTRATIVE ISSUES -- POLICY IMPLICATIONS OF TRADITIONAL AND ROTH IRAS -- RECENT PROPOSALS -- CONCLUSIONS -- APPENDIX: A HISTORY OF IRA PROPOSALS -- Chapter 4 TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): A PRIMER* -- SUMMARY -- INTRODUCTION -- IRA ASSETS AND SOURCES OF FUNDS -- TRADITIONAL IRAS. Eligibility -- Contributions -- Investment Options -- Deductibility of Contributions -- Withdrawals -- Early Distributions -- Rollovers -- Inherited IRAs -- ROTH IRAS -- Eligibility and Contribution Limits -- Investment Options -- Conversions and Rollovers -- Withdrawals -- Return of Regular Contributions -- Qualified Distributions -- Non-qualified Distributions -- Distributions after Roth IRA Owner's Death -- RETIREMENT SAVINGS CONTRIBUTION CREDIT -- QUALIFIED DISTRIBUTIONS RELATED TO HURRICANES KATRINA, RITA, AND WILMA -- Chapter 5 INDIVIDUAL RETIREMENT ACCOUNTS GOVERNMENT ACTIONS COULD ENCOURAGE MORE EMPLOYERS TO OFFER IRAS TO EMPLOYEES* -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- Individual IRAs -- Employer-Sponsored IRAs -- IRAS HOLD THE MOST RETIREMENT ASSETS -- IRA Assets Exceed DC and DB Plan Assets and Largely Come from Rollovers -- Households with IRAs Tend to Have Higher Education, Higher Incomes, and Own Traditional IRAs -- Similar Percentages of Households Own IRAs and Participate in 401(k) Plans, but IRA Contributions Are Lower Than Contributions to 401(k) Plans -- COMPARISONS BETWEEN IRAS AND 401(K) PLANS ARE DIFFICULT -- Barriers May Discourage Small Employers from Offering IRAs to Employees, and Many of These Employees Lack Access to Workplace Retirement Savings -- Payroll-Deduction IRAs Could Help Workers Save, but Barriers May Discourage Employers from Offering a Payroll-Deduction IRA Program -- Questions Remain on How Expanded Payroll-Deduction IRAs May Affect Employees -- SIMPLE and SEP IRAs Can Help Workers to Save, but Several Factors May Discourage Employer Sponsorship -- Proposals Exist to Encourage Employers to Offer and Employees to Participate in IRAs -- IRS AND LABOR SHARE RESPONSIBILITY FOR OVERSEEING IRAS, BUT LABOR HAS NO PROCESS IN PLACE TO MONITOR IRAS AND DATA GAPS EXIST. IRS and Labor Share Responsibility for Overseeing IRAs -- Reporting Requirements for Employer Sponsored IRAs Are Limited -- Labor Has No Process in Place to Monitor Employer-Sponsored and Payroll-Deduction IRAs -- Regulators Lack Information and Consistent Reporting on Employer-Sponsored and Payroll-Deduction IRAs -- CONCLUSIONS -- MATTER FOR CONGRESSIONAL CONSIDERATION -- RECOMMENDATIONS FOR EXECUTIVE ACTION -- AGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II: COMMENTS FROM THE DEPARTMENT OF LABOR -- APPENDIX III: COMMENTS FROM THE INTERNAL REVENUE SERVICE -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- INDEX -- Blank Page. Individual retirement accounts United States. Épargne-retraite États-Unis. BUSINESS & ECONOMICS Personal Finance Retirement Planning. bisacsh Individual retirement accounts fast |
| title | Individual retirement accounts : a primer / |
| title_auth | Individual retirement accounts : a primer / |
| title_exact_search | Individual retirement accounts : a primer / |
| title_full | Individual retirement accounts : a primer / Felix R. Burnes, editor. |
| title_fullStr | Individual retirement accounts : a primer / Felix R. Burnes, editor. |
| title_full_unstemmed | Individual retirement accounts : a primer / Felix R. Burnes, editor. |
| title_short | Individual retirement accounts : |
| title_sort | individual retirement accounts a primer |
| title_sub | a primer / |
| topic | Individual retirement accounts United States. Épargne-retraite États-Unis. BUSINESS & ECONOMICS Personal Finance Retirement Planning. bisacsh Individual retirement accounts fast |
| topic_facet | Individual retirement accounts United States. Épargne-retraite États-Unis. BUSINESS & ECONOMICS Personal Finance Retirement Planning. Individual retirement accounts United States |
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| work_keys_str_mv | AT burnesfelixr individualretirementaccountsaprimer |