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   IndividualRetirementAccount
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| appearance as argument number 1 |
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| (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qualify as a deduction against income earned in that year and interest accumulates tax-deferred until the funds are withdrawn.")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 3387-3395 | |
| (subclass IndividualRetirementAccount PensionPlan) | FinancialOntology.kif 3386-3386 | Individual retirement account is a subclass of pension plan |
| (subclass IndividualRetirementAccount PersonalAccount) | FinancialOntology.kif 3385-3385 | Individual retirement account is a subclass of personal account |
| (subclass IndividualRetirementAccount SavingsAccount) | FinancialOntology.kif 3384-3384 | Individual retirement account is a subclass of savings account |
| appearance as argument number 2 |
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| (subclass RothIRAAccount IndividualRetirementAccount) | FinancialOntology.kif 3397-3397 | RothIRA account is a subclass of individual retirement account |
| (termFormat ChineseLanguage IndividualRetirementAccount "个人退休账户") | domainEnglishFormat.kif 29665-29665 | |
| (termFormat ChineseTraditionalLanguage IndividualRetirementAccount "個人退休賬戶") | domainEnglishFormat.kif 29664-29664 | |
| (termFormat EnglishLanguage IndividualRetirementAccount "individual retirement account") | domainEnglishFormat.kif 29663-29663 |
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