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==See also== * Brazil's and Portugal's [[:pt:Fundo de pensão|Fundo de pensão]] * Germany [[:de:Betriebliche Altersversorgung|Betriebliche Altersversorgung]] * South Africa's [http://www.gepf.co.za/ Government Employees' Pension Fund] and the [[Financial Services Board (South Africa)|Financial Services Board]] * United States ** [[Comparison of 401(k) and IRA accounts]] ** ''[[Vivien v. Worldcom]]'' ** [[Revenue Act of 1978]] The first law that created this section of the IRS tax code. ** [[SECURE Act of 2019]] A federal law which expanded defined-contribution plans including the 401(k) and IRA ** [[SECURE 2.0 Act|SECURE 2.0]] It builds on the changes made by the SECURE Act of 2019.
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