美国有没有养老金制度？
美国的养老和社保体系非常庞大，有联邦层面的，也有各州各自的，下面简单介绍一下主要的内容。 美国的退休体系主要有4部分构成：
1，Defined Benefit Plan(DBP)，即“固定受益计划”；
2，Defined Contribution Plan（DCP），即“固定缴款计划”；
3，Individual Retirement Account (IRA)；
4，Ancillary Insurance. DBPs and DCPs are the two most common types of retirement plans in the U.S.，and they are also referred to as “qualified” or “tax-deferred”plans，meaning that earnings on contributions are not subject to taxation until distributions begin. IRA is a personal savings plan that allows individuals to save for retirement in a tax advantaged manner， and ancillary insurance refers to the various life insurance policies used by many retirement saving plans to pay for long-term care costs，which are often extremely expensive.
For employees in large corporations with more than one-hundredth employees，the main source of retirement income typically comes from their company’s defined benefit pension plan. These plans usually offer an early retirement incentive (ERI)，whereby workers may receive an increased percentage of their final average salary in retirement if they retire before age fifty-five. In addition，many employers will match employee contribution to these plans，often up to certain limits. For example，if you contribute $500 to your IBP，your employer might contribute another $500，for a total of $1，000 per year that goes into your account.
The money you contribute to your fund grows tax deferred---no taxes are paid on investment gains until you start taking distributions from the plan，generally after you retire. When you do take withdrawals，they are generally taxed at ordinary income rates，which for most taxpayers is much lower than the capital gains rate applied to investments outside of qualified plans.
Taxation can be complicated，but there are rules that allow for some tax deferral on investments inside IRAs if you meet specific criteria. One common arrangement involves contributing pre-taxed funds——such as those contributed to an IRA or other tax-advantaged savings vehicle——to a Roth IRA which is invested in a broad array of assets that generate long term growth，with the ultimate goal being to convert the pretaxed funds into a tax free asset. Income earned on such an account