[20010209]97-863_退休储蓄计划：常见问题解答.pdf

Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 97-863 EPWUpdated February 9, 2001Retirement Saving Plans: Answers toFrequently Asked QuestionsJames R. StoreyUpdated by Celinda FrancoSpecialist in Social LegislationDomestic Social Policy DivisionSummaryIndividuals who participate in retirement saving plans sponsored by their employersor have savings in individual retirement accounts (IRAs) frequently raise questions aboutthe federal laws and regulations that govern their plans. Individual account plans areparticularly affected by the federal income tax code, which has grown considerably morecomplex over the past two decades. The retirement saving provisions of the tax codehave been written in pursuit of three major policy goals: (1) to implement in tax law thestandards for employee benefit plans set forth in the Employee Retirement IncomeSecurity Act (ERISA) of 1974; (2) to assure that employer-sponsored retirement plansbenefit a broad spectrum of a firms work force in a fair and nondiscriminatory manner;and (3) to encourage retirement saving while limiting the federal income tax revenueforegone through deferred