The Investment Puzzle: IRA vs. TSA

FOR YEARS, AN EMPLOYEE OF A PUBLIC SCHOOL OR CERTAIN TAXEXEMPT ORGANIZATIONS HAS BEEN ELIGIBLE TO PARTICIPATE IN A TAX-SHELTERED ANNUITY, EVEN THOUGH THE EMPLOYEE WAS ALSO COVERED BY AN EMPLOYER-QUALIFIED RETIREMENT PLAN. AN EMPLOYEE COVERED BY AN EMPLOYER-QUALIFIED RETIREMENT PLAN WAS NOT ELIGIBLE...

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Bibliographic Details
Published in:Academe (Washington. 1979) 1982-05, Vol.68 (3), p.15-20
Main Authors: Bean, Virginia L., Salzarulo, W. Peter, Bebee, Richard F., Horton, Josiah T. S.
Format: Magazinearticle
Language:English
Subjects:
Annuities
ECONOMIC POLICY
Financial investments
Income taxes
Individual retirement accounts
Investment funds
Investment strategies
POLITICAL ECONOMY
Retirement
Retirement income
Retirement plans
Spouses
TAXING, TAXATION
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Summary:FOR YEARS, AN EMPLOYEE OF A PUBLIC SCHOOL OR CERTAIN TAXEXEMPT ORGANIZATIONS HAS BEEN ELIGIBLE TO PARTICIPATE IN A TAX-SHELTERED ANNUITY, EVEN THOUGH THE EMPLOYEE WAS ALSO COVERED BY AN EMPLOYER-QUALIFIED RETIREMENT PLAN. AN EMPLOYEE COVERED BY AN EMPLOYER-QUALIFIED RETIREMENT PLAN WAS NOT ELIGIBLE TO ESTABLISH AN INDIVIDUAL RETIREMENT ACCOUNT. THE TERM TAX SHELTERED IS USED TO DESCRIBE A PROGRAM OF DEFERRAL OF INCOME TAX PAYMENTS.
ISSN:0190-2946
2162-5247
DOI:10.2307/40248939