The purpose of this research report is to explore different types of retirement plans that are available to individuals, both company sponsored and non-company sponsored, and to identify issues that will help a potential investor to develop a better understanding of what should be considered in planning for retirement. This paper examines the regulations set by Congress to establish limitations for the investment of different retirement options. The report also considers the fall of Enron and the impact on its employees after the firm filed for bankruptcy. Secondary sources were used to bring a variety of points of view to the research. This research report can serve as a helpful guide for recent college graduates and anyone else whose goal is to begin saving for retirement.B.S. (Bachelor of Science
