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Sigma KEE - IndividualRetirementAccount

appearance as argument number 1

(documentation IndividualRetirementAccount EnglishLanguage "A tax-deferred retirement account for an individual that permits individuals to set aside up to $2,000 per year, with earnings tax-deferred until withdrawals begin at age 59 1/ 2 or later (or earlier, with a 10% penalty). Only those who do not participate in a pension plan at work or who do participate and meet certain income guidelines can make deductible contributions to an IRA. All others can make contributions to an IRA on a non-deductible basis. Such contributions qualify as a deduction against income earned in that year and interest accumulates tax-deferred until the funds are withdrawn.") FinancialOntology.kif 3348-3356
(subclass IndividualRetirementAccount PensionPlan) FinancialOntology.kif 3347-3347
(subclass IndividualRetirementAccount PersonalAccount) FinancialOntology.kif 3346-3346
(subclass IndividualRetirementAccount SavingsAccount) FinancialOntology.kif 3345-3345

appearance as argument number 2

(subclass RothIRAAccount IndividualRetirementAccount) FinancialOntology.kif 3358-3358
(termFormat ChineseLanguage IndividualRetirementAccount "个人退休账户") domainEnglishFormat.kif 29652-29652
(termFormat ChineseTraditionalLanguage IndividualRetirementAccount "個人退休賬戶") domainEnglishFormat.kif 29651-29651
(termFormat EnglishLanguage IndividualRetirementAccount "individual retirement account") domainEnglishFormat.kif 29650-29650

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