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Retirement Plans with Individual Accounts: Federal Rules and Limits (CRS Report for Congress)

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Release Date Revised Feb. 27, 2003
Report Number 98-171
Authors James R. Storey and Paul Graney, Domestic Social Policy Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   May 18, 2000 (52 pages, $24.95) add
Summary:

This report describes each type of salary reduction plan authorized by federal law. The rules governing plans are presented in regard to eligibility, vesting, tax treatment of contributions, limits on contributions, limits on investments, withdrawal options, and tax treatment of withdrawals. Exceptions to the general rules are noted.