Дәстүрлі жеке зейнетақы шоты: артықшылықтары мен ерекшеліктері

Type of individual retirement arrangement
A traditional IRA is an individual retirement arrangement (IRA), established in the United States by the Employee Retirement Income Security Act of 1974 (ERISA) (, codified in part at ). Normal IRAs also existed before ERISA.

The primary benefit of any tax deferred savings plan, such as an IRA, is that the amount of money available to invest is larger than would be the case with a post tax savings plan, such as a Roth IRA. The only benefit that everyone receives is the income's protection from tax. This equals the dollars of tax that would have been paid on the income if earned in a taxable account. It exactly equals the benefit of a Roth IRA. Unlike a Roth IRA, there is another possible benefit (or penalty) equal to the reduction (or increase) in tax rates between the contribution and withdrawal, multiplied by the dollars withdrawn. Many taxpayers expect to be in a lower tax bracket in retirement. While the tax benefits from contributions are considered to be at the contributor's marginal tax rate, the withdrawals may add income at lower progressive tax brackets. An IRA protects wealth from creditors, but also cannot be used as collateral when borrowing. With a traditional IRA, one always has an option to convert to a Roth IRA; whereas a Roth IRA cannot be converted back into a traditional IRA. One can choose an optimal (lowest tax rate) time to convert over one's life. Because you have a right, but not an obligation, to convert, this is like an option in finance. As with options in finance, this flexibility, which allows one to hedge future uncertainty, adds some additional value to the traditional IRA.