An investment account in which a person can set aside income up to a specified amount each year and usually deduct the contributions from taxable income, with the contributions and interest being tax-deferred until retirement.独立退休金账户：为投资账户，每年人们可以将一部分以特定上限为金额的所得储存起来，通常可以减少可课税所得，此部分积蓄及其利息可以将其税捐递延至退休时再缴纳