Retirement programs, which are often referred to as pension plans, provide income to employees and their beneficiaries during some or all of their retirement. Individuals may participate in more than one pension program simultaneously. It is not uncommon for employees to participate in pension plans sponsored by their companies [e.g., 401(k) plans] as well as in pension plans that they establish themselves [e.g., the individual retirement account (IRA)]. Please share with the class the retirement programs that you have experienced in your previous or current work environment.
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