1.   --Allow penalty-free withdrawals from individual retirement accounts to pay for the care of an elderly parent.

2.   Although SEPs are designed as pensions, they are actually individual retirement accounts.

3.   Americans of average means are routinely involved in mutual funds, individual retirement accounts, annuities, pension funds and employer-sponsored investment programs offering tax advantages.

4.   Among other reasons for this is that Italians rely largely on government pensions, so there are no corporate pension funds or individual retirement accounts to buy stocks.

5.   An SEP account is like an individual retirement account and any brokerage firm will establish it for you.

6.   An individual retirement account, especially a Roth IRA, is another inviting possibility for retirement saving.

7.   And an individual retirement account remains a good idea even if you have a pension plan at work.

8.   And new rules increased the tax advantages of individual retirement accounts for millions of Americans.

9.   And he wants much more generous treatment of tax-favored savings accounts called individual retirement accounts.

10.   And the investments would be pooled nationwide, reducing administrative costs and making them less risky than individual retirement accounts.