B. Pension Plans A typical Israeli retirement arrangement contains elements of both defined contribution and defined benefit plans.

He did not agree with the contract presented to him because of the retirement arrangements.

But this is probably because such retirement arrangements died out before formalizing them became the normal custom, rather than because they were never common.

An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement.

The Internal Revenue Service, granting another extension, is giving taxpayers who last year converted regular individual retirement arrangements to Roth IRA's a chance to reconsider.

"That typically means trying to find ways to get smaller firms and lower-wage firms to adopt more systematic retirement arrangements."

The oddly named education IRA is not a retirement arrangement.

Rollovers, transfers, and conversions between IRAs and other retirement arrangements can include any asset.

"You'd have to question the wisdom of offering this retirement arrangement when his leadership has not created a lot of value for shareholders," said Brad Pacheco, a fund spokesman.

You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA).