Individual Retirement Account

An Individual Retirement Account (legally called an Individual Retirement Arrangement) or IRA is an account that provides some tax benefits for saving for retirement in the United States. There are a number of different types of IRAs, including:

  • Roth IRA - money is taxed before deposit, and then accumulates interest tax free, and can be withdrawn tax free. Named for William Roth
  • Traditional IRA - money is deposited before tax, money accumulates interest tax free until withdrawn at retirement, at which point the money is taxed.
  • SEP IRA - for self-employed individuals.
  • SIMPLE IRA - A simplified employee pension plan similar to a 401(k) but with lower contribution limits and simpler administration.

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