This Article describes and critiques the objectives of the American Dream Savings Account. This Article then analyzes the potential social and economic effects of accomplishing the identified goals of the ADSA. Finally, this Article will conclude that the shift in pension policy made manifest by the ADSA, and other similar savings proposals, has potentially dramatic implications for future retirement savings among middle- and low-income Americans.
Regina T. Jefferson, A Farewell to Pension Policy: The Impact of Flexible IRAs on Current Tax Policy, 69 TEMP. L. REV. 1451 (1996).