关于roth个人退休账户的十个重要事实

The Investment Company Institute (ICI) is the leading association representing the asset management industry in service ofindividual investors. ICI’s members include mutual funds, exchange-traded funds (ETFs), closed-end funds, and unit investmenttrusts (UITs) in the United States, and UCITS and similar funds offered to investors in other jurisdictions. Its members manage$35.2 trillion invested in funds registered under the US Investment Company Act of 1940, serving more than 100 million investors.Members manage an additional $9.4 trillion in regulated fund assets managed outside the United States. ICI also represents itsmembers in their capacity as investment advisers to certain collective investment trusts (CITs) and retail separately managedaccounts (SMAs). ICI has offices in Washington DC, Brussels, and London and carries out its international work through ICI Global.Suggested citation: Investment Company Institute. 2024.Ten Important Facts About Roth IRAs. Available atwww.ici.org/files/2024/ten-facts-roth-iras.pdf.Copyright © 2024 by the Investment Company Institute. All rights reserved.ContentsFACT 1:Nearly one-quarter of US households have Roth IRAs.FACT2:More than one-third of Roth IRA investors are younger than 40.FACT3:Roth IRAs are most commonly opened with contributions.FACT4:Roth IRA investors display persistence in their contribution activity.FACT5:Roth IRA rollover activity is rare.FACT6:Roth IRAs are held at a variety of financial services firms.FACT7:Equity holdings figure prominently in Roth IRA investments.FACT8:Roth IRA–owning households’ retirement planning strategies have manycomponents.FACT9:Most Roth IRA owners consult a financial professional when creating aretirement strategy.FACT10:Few Roth IRA investors take withdrawals.Ten Important Facts About Roth IRAsIndividual Retirement Accounts (IRAs)Individual retirement accounts (IRAs), created in 1974 by the Employee Retirement Income SecurityAct (ERISA), have helped millions of US households save for retirement. Congress originallydesigned traditional IRAs to give individuals not covered by retirement plans at work a tax-advantaged savings plan and to play a complementary role to the employer-sponsored retirementsystem by preserving rollover assets at job change or retirement. Since then, policymakers havechanged rules surrounding IRAs and introduced new types of IRAs, such as the Roth IRA, whichwas created by the Taxpayer Relief Act of 1997. Ten Important Facts About Roth IRAs//1Nearly one-quarter of US households haveRoth IRAs.Americans held $13.6 trillion in individual retirement accounts (IRAs) at year-end 2023, with Roth IRAs accounting for $1.4 trillion of that total. Forty-threepercent of IRA assets, or $5.8 trillion, were invested in mutual funds. The mostcommon type of IRA is the traditional IRA, which was created by the EmployeeRetirement Income Security Act of 1974 (ERISA). The second most commontype is the Roth IRA, created by the Taxpayer Relief Act of 1997. Forty-fourpercent of Roth IRA–owning households in 2023 indicated their Roth IRA wasthe first type of IRA they opened. Households often invest in both traditionaland Roth IRAs. In 2023, 60 percent of households that owned Roth IRAs alsoowned traditional IRAs.Millions of US Households Own Roth IRAsYear createdNumber of UShouseholdswith type of IRA,12023Percentage of UShouseholds withtype of IRA,12023Assets intype of IRA,year-end 2023Trillions of dollars1974(Employee RetirementIncome Security Act)41.1 million31.3%1978, 1986, and199635.0 million3.8%1997(Taxpayer Relief Act)31.9 million24.3%55.5 million42.2%1Households may own more than one type of IRA.2IRA assets at year-end 2023 are ICI estimates.3Employer-sponsored IRAs include: SEP IRAs, created by the Revenue Act of 1978; SAR-SEP IRAs, created by the Tax Reform Act of1986; and SIMPLE IRAs, created by the Small Business Job Projection Act of 1996.Sources: Investment Company Institute, Investment Company Institute Annual Mutual Fund Shareholder Tracking Survey, andUS Census Bureau; see Figure 2 in “The Role of IRAs in US Households’ Saving for Retirement, 2023”ICI Research Perspective(February 2024) and Table 10 in “The US Retirement Market, First Quarter 2024” Traditional IRAEmployer-sponsoredIRAsRoth IRAAny IRA1 2$11.4$0.7$1.4$13.6 2//Ten Important Facts About Roth IRAsMore than one-third of Roth IRA investors areyounger than 40.IRAs are owned by individuals of all ages, but Roth IRA investors tend tobe younger than traditional IRA investors. At year-end 2020, 34 percent ofRoth IRA investors were younger than 40, compared with only 17 percentof traditional IRA investors. Twenty-seven percent of Roth IRA investorswere 60 or older, compared with 45 percent of traditional IRA investors.This age pattern reflects the different key role of Roth IRAs, which tendto be opened with contributions, versus traditional IRAs, which tend to beopened with rollovers—an activity that tends to occur later in one’s careeror at retirem