This comment scrutinizes the role IRAs play in retirement savings by presenting the current law in key areas with a focus on those aspects which call for improvement. Suggestions for improvement include eliminating the back-loaded Roth variety of IRA, encouraging lawmakers to make changes to promote IRA savings among low- and moderate income individuals, and changing the taxation of IRA withdrawals. While the IRA is the focus of the comment, the suggestions for change are geared toward enhancing the overall retirement landscape.
Davenport, Rebecca C.
"The Role of the IRA in Retirement Savings: A Critical Examination with Suggestions for Improvement,"
Northern Illinois University Law Review: Vol. 24:
2, Article 4.
Available at: https://huskiecommons.lib.niu.edu/niulr/vol24/iss2/4
College of Law
Northern Illinois University Law Review