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Document Type

Article

Media Type

Text

Abstract

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.

First Page

255

Last Page

294

Publication Date

5-1-2004

Department

College of Law

ISSN

0734-1490

Language

eng

Publisher

Northern Illinois University Law Review

Included in

Law Commons

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