养老是人们非常关注的话题之一,从上期开始推出的“美国人如何养老”系列将选取美国较为成熟的养老制度进行介绍,以为参照、借鉴之用。上期主要介绍了美国养老资金规模最大的个人退休账户(IRA),这种账户是员工为自己设立的一种个人自愿投资性退休账户;而本期介绍的401K计划是企业或雇主为员工设立的一种退休养老账户,类似于我国的企业年金制度。 Pension is one of the topics that people are very concerned about. Since the last issue of “American How to Support the Old-age” series, we will introduce the more mature pension system in the United States for reference and use for reference. In the last issue, the IRA, the largest pension fund in the United States, was introduced. This account is a self-funded, voluntary investment retirement account set up by the employees themselves. The 401K plan introduced in this issue refers to the company’s or employers’ A retirement pension account, similar to China’s enterprise annuity system.