Almost all our money is invested in a house, 401(k)'s and individual retirement accounts.

But as an individual, I get nothing from this retroactive "coverage"; my individual retirement account money is gone forever.

The provisions permit higher annual contributions to individual retirement and 401(k) accounts.

About $500 billion of the $4.4 trillion would be used to help create individual retirement accounts that would be separate from Social Security.

But because the partners are not married, they may be able to use individual retirement accounts more to their advantage.

Another irresponsible provision is the so-called backloaded individual retirement accounts.

He called for expanded individual retirement accounts.

His individual retirement account money is in the Fidelity Magellan fund, "a very solid performer over many years," he notes.

Under that proposal, a married couple with two children would be able to put up to $45,000 a year into a class of individual retirement and savings accounts.

Last year, about 30 percent of the bank's individual retirement account rollovers were handled by phone.