[4830-01-u] - United States Department of the Treasury
An IRA may be either an individual retirement account you establish with a financial services company—such as a bank, brokerage firm or mutual fund company—or an individual retirement annuity that’s available through an insurance company. Certain retirement plans, including a simplified employee pension (SEP) and a SIMPLE (Savings Incentive Match Plan for Employees of Small Employers ... ................
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