Number: RL30255
Title: Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
Authors: Thomas L. Hungerford, Specialist in Public Finance; Jane G. Gravelle, Senior Specialist in Economic Policy 
Abstract: This report provides background information on IRAs, including a description of current law and the tax benefits of IRAs. In addition, the effects of IRAs on saving and other national objectives is discussed. A final section describes and analyzes recent IRA reform proposals. The appendix contains a history of the development of IRAs.
Pages: 20
Date: January 6, 2009