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June 2013 » Planning to Avoid the Premature...
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Tracey A. Anderson, JD, LLM, CPA (Ariz., Ind.)
Saving for retirement represents a common objective of most taxpayers. Congress has allowed individuals to fund many different types of retirement plans with significant annual contributions (e.g., individual retirement accounts [IRA], Internal Revenue Code [IRC] section 403[b] plans, 401[k] plans, Keogh accounts, pension plans, profit-sharing plans, money-purchase pension plans). Recent federal fiscal outlays, such as the $700 billion bailout of financial institutions under the Emergency Economic Stabilization Act of 2008, make it conceivable that Social Security distributions available to future retirees will be significantly reduced. Thus, it is more critical than ever for individuals to try to save as much as possible for their own retirement.
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