Individual Retirement Act/I.R.A. 〈美〉《个人退休法》 允许个人纳税人每年提留其应税收入的一定数额纳入其个人退休计划或账户〔Personal Retirement Plan or Account〕的法律。该法系以1974年《退休金改革法》〔Pension Reform Act〕为基础制定。美国国内税收法典〔Internal Revenue Code〕规定了总应税收入中可提留养老金的最高数额。
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retirement benefit 退休金 １僱员退休时，通过正式或非正式的福利制度所得到的任何福利；２根据退休金制度，在退休人死亡后，可以支付给指定受益人的抚恤金。
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Employee Retirement Income Security Act/ERISA 〈美〉《僱员退休收入保障法》 联邦法律，涉及个人养老金计划的设立、授予、管理和终止。该法同时设立了养老金受益担保公司〔Pension Benefit Guaranty Corporation〕 。(→Pension Benefit Guaranty Corporation)
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retirement, n. 1. Voluntary termination of one’s own employment or career, esp. upon reaching a certain age (she traveled around the world after her retirement). 2. Withdrawal from action or for privacy (Carol’s retirement to her house by the lake). 3. Withdrawal from circulation; payment of a debt ( retirement of a series of bonds).
education individual retirement account. See INDIVIDUAL RETIREMENT ACCOUNT.
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A federal statute that regulates private pension plans and employee benefit plans and that established the Pension Benefit Guaranty Corporation.29 USCA §§ 1001 et seq. — Abbr. ERISA. [Cases: Pensions 21–23. C.J.S. Insurance § 34; Pensions and Retirement Plans and Benefits §§ 7–10.]
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self-employed retirement plan 〈美〉自营职业者退休计划针对自由职业者、业主、合伙人或其他自营职业者而规定的一种退休计划。据此，该等自营职业者从其当前收入中拨付特定部分作为其将来的退休基金，如果符合税法规定的条件，则允许在特定范围内对其应纳税收入部分予以扣减。
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Individual Retirement Account/I.R.A. 〈美〉个人退休金账户 指允许个人每年从其所得中提留有限的余额存储于退休金账户，这部分余额就可免于缴纳所得税，国内所得税法对这种可免税的预提收入有一定的限制，如该纳税人或其配偶是否参加了由其僱主提供的合格的退休计划；规定提留退休金的最高余额等。
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See charitable-remainder annuity trust.
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