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
Recommended Citation
Davenport, Rebecca C.
(2004)
"The Role of the IRA in Retirement Savings: A Critical Examination with Suggestions for Improvement,"
Northern Illinois University Law Review: Vol. 24:
Iss.
2, Article 4.
Suggested Citation
Rebecca C. Davenport, Comment, The Role of the IRA in Retirement Savings: A Critical Examination with Suggestions for Improvement, 24 N. Ill. U. L. Rev. 255 (2004).
