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Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Published Dec 16, 2025Updated Dec 18, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer — Informed