http://en.wikipedia.org/wiki/Roth_IRA

[此贴子已经被作者于2008-6-28 21:52:15编辑过]

http://www.moneychimp.com/articles/rothira/rothintro.htm

Roth IRA vs. taxable account

One of the alternatives to a Roth IRA is a regular taxable account with a bank, mutual fund or stockbroker. Either way you get no deduction when money goes in. The Roth IRA provides earnings that are tax-deferred and possibly tax-free. But if you make a taxable withdrawal of earnings from the Roth IRA, you'll report ordinary income (not long-term capital gain), and you may pay a 10% early distribution penalty.

• Choose the Roth IRA over a taxable account if you expect to qualify for tax-free distributions of the earnings. Remember, you can withdraw contributions tax-free at any time, but earnings generally have to stay in until you're 59? and have satisfied the five-year requirement.
  
• If you expect to withdraw earnings when they're taxable, you're generally better off with a taxable account — especially if you're investing for long-term capital gains, or if the 10% early distribution penalty will apply.

http://www.fairmark.com/rothira/thumb.htm

Capital Gains: The IRA Maze

http://www.newsweek.com/id/130292

啊。。为虾米link不过去呢。

那边都是图片什么的所以不方便paste呢。