Effect of Distribution Method on Optimal Choice of Ira Plan

Wm. Steven Smith

《Advances in Financial Planning and Forecasting》 3期 (2008/03) Pp. 127-161

https://doi.org/10.6292/AFPF.2008.03.06

並列摘要

The purpose of this paper is to provide a closer examination, through formal analysis, of the decision to allocate some portion of a person's pre-tax disposable income in any given year to funding a contribution to either a Deductible Individual Retirement Account (IRA) or Roth IRA. A particular focus is the effect (if any) of the ex ante selection of post-retirement distribution method on the optimal choice of IRA plan. We analyze formally the Deductible versus Roth IRA decision by considering the three possible basic scenarios (as identified in Horan, 2003) for the dollar allocation from pre-tax disposable income in any given year.

並列關鍵字

Retirement ； Roth IRA ； Deductible IRA ； Taxable ； Tax-deferred ； Pre-tax ； After-tax ； Contribution ； Distribution ； Lump-sum ； Annuity

參考文獻

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Horan, S. M.(2003).Choosing between tax-advantaged savings accounts: A reconciliation of standardized pretax and after-tax frameworks.Financial Services Review.12,339-357.