http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides background on individual retirement accounts (IRAs), including a description of current law and the tax benefits of IRAs. Examines the economic importance of IRAs, and analyzes effects of IRAs on savings, revenue, and income distribution. Describes related administrative issues, policy implications, and IRA reform proposals. Includes tables and graphs.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.