PECULIARITIES OF INHERITANCE OF RETIREMENT ACCOUNTS IN THE UNITED STATES OF AMERICA

Abstract

The article examines the foreign experience of the system of pension provision of the population of the United States of America; focuses on the problems of women’s pension provision; describes the two most popular ways of saving pension accounts; pays attention to their similarities and differences. The article also presents the order of inheritance of accounts, discusses the features that beneficiaries face when exercising their right of inheritance. The presented experience can be useful and will serve as an auxiliary element in the development of the Russian pension system.