美国的养老保障制度由社会保障计划、雇主退休金计划和个人退休金计划(IndividualRetirement Account,缩写为 IRA)构成。其中,个人退休金计划相比社会保障计划和雇主退休金计划,在实践中发挥越来越重要的作用。个人退休金计划是按照美国政府1974年出台的《雇员退休收入保障法案》的要求设立的,是个人通过建立享有税收优惠的个人退休金账户为自己未来的养老提供资金保障。该计划在建立 The U.S. pension system consists of social security schemes, employer pension schemes, and Individual Retirement Account (IRA). Among them, the individual pension plan has an increasingly important role in practice compared with the social security plan and employer pension plan. The IRA was set up in accordance with the U.S. government’s “Retirement Income Security Bill”, introduced in 1974 by individuals who provide financial security for their future retirement by establishing a tax-deductible personal pension account. The plan is under construction