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Works Cited
“26 CFR 1.408A-0 – Roth IRAs; Table of Contents.” LII / Legal Information Institute, 4 Feb. 1999, www.law.cornell.edu/cfr/text/26/1.408A-0.
“26 U.S. Code § 408 – Individual Retirement Accounts.” LII / Legal Information Institute, www.law.cornell.edu/uscode/text/26/408.
“26 U.S. Code § 408A – Roth IRAs.” LII / Legal Information Institute, www.law.cornell.edu/uscode/text/26/408A.
“26 U.S. Code § 7701 – Definitions.” LII / Legal Information Institute, www.law.cornell.edu/uscode/text/26/7701.
“401k Plans.” Internal Revenue Service, 14 Oct. 2014, www.irs.gov/retirement-plans/401k-plans.
Adelman, Saul W., and Mark L. Cross. “Comparing a Traditional IRA and a Roth IRA: Theory versus Practice.” Risk Management and Insurance Review, vol. 13, no. 2, Feb. 2010, pp. 265–277. doi:10.1111/j.1540-6296.2010.01186.x.
Clark et ux. v. Rameker, Trustee, et al. Certiorari to the United States Court of Appeals for the Seventh Circuit. No. 13-299. Supreme Court of the United States. 24 March 2014.
Hulse, David S. “Embedded Options and Tax Decisions: A Reconsideration of the Traditional vs. Roth IRA Decision.” The Journal of the American Taxation Association, vol. 25, no. 1, 2003, pp. 39–52., doi:10.2308/jata.2003.25.1.39.
“The Future Value of Money.” Internal Revenue Service, 14 Mar. 2015, www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-benefits-of-saving-now.
“Traditional and Roth IRAs.” Internal Revenue Service, 18 Mar. 2015, www.irs.gov/Retirement-Plans/Traditional-and-Roth-IRAs.

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“U.S. IRA Roth Assets 2013 | Statistic.” Statista, www.statista.com/statistics/187954/total-assets-of-roth-iras-in-the-us-since-2000/.

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