美国个人退休账户（IRA）和罗斯个人退休账户（ROTH IRA）的异同
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在美国，为退休而储蓄的两大主要账户是个人退休账户（IRA）和罗斯个人退休账户（ROTH IRA）。本篇将对两者的异同做一个简单的对比。
相同部分
Contribution limits – $5,500 (age 49 and under); $6,500 age 50 and older for 2018
Contribution deadline – Tuesday, April 17, 2018 (for the 2017 tax year)
Note: A Rollover IRA is a Traditional IRA often used for rollovers from an old workplace plan, such as a 401(k).
IRA：个人退休账户
IRA stands for Individual Retirement Account, and it’s basically a savings account with big tax breaks, making it an ideal way to sock away cash for your retirement. A lot of people mistakenly think an IRA itself is an investment – but it’s just the basket in which you keep stocks, bonds, mutual funds and other assets.
ROTH IRA：罗斯个人退休账户
Roth IRA an individual retirement account allowing a person to set aside after-tax income up to a specified amount each year. Both earnings on the account and withdrawals after age 59½ are tax-free. It’s created in 1997 and named for Senator William Victor Roth II (1921–2003) of Delaware, who proposed this in Congress.
不同部分
| Roth IRA | Traditional IRA | |
|---|---|---|
| Tax benefits | Tax-free growth and tax-free qualified withdrawals. | Tax-deferred growth and tax-deductible contributions. |
| Age requirements | Contribute at any age. | Contribute until you’re 70½. |
| Income requirements | Your income affects how much you can contribute. | Your income does not affect how much you can contribute. |
| Withdrawal taxes | You won’t pay taxes when you withdraw your contributions, and you won’t pay federal taxes on your earnings, as long as the five-year aging requirement has been met. | You will pay taxes when you withdraw your pre-tax contributions and when you withdraw any earnings. |
| Early-withdrawal penalties | If you make withdrawals before you’re 59½, you might have to pay taxes on your earnings plus a 10% additional tax. | If you make withdrawals before you’re 59½, you might have to pay a 10% penalty. |
| Required minimum distributions (RMDs) | RMDs do not apply during your lifetime. | RMDs must be taken starting in the year you turn 70½. |
