Summary of the Provisions of the Individual Retirement Benefits Act of 1971 : S. 3012 (H.R. 12302) and S. 3024 (H.R. 12337).

Summarizes provisions of S. 3012/H.R. 12302, both the Individual Retirement Benefits Act of 1971, to permit employees who wish to save independently for their retirement, or to supplement employer-financed pensions, to deduct amounts set aside for these purposes from their income tax returns. Examin...

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