Beam-tracking studies with RINGBEARER II (open access)

Beam-tracking studies with RINGBEARER II

This report presents results from the RINGBEARER II linearized monopole/dipole particle simulation for an intense relativistic electron beam propagating in a gas near three types of channels: (1) pre-existing conductivity, (2) density, and (3) density with pre-existing conductivity. Comparisons are made with earlier analytic results for the initial conditions for the pre-existing conductivity channel.
Date: November 22, 1982
Creator: Masamitsu, J. A.; Yu, S. S. & Chambers, F. W.
System: The UNT Digital Library
Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings (open access)

Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arrangement (IRA). Many observers considered this a tax inequity and felt that all employees should be eligible to establish their own IRAs or make tax-deductible contributions to their employer's plan. Congress responded to this situation by approving retirement savings incentives for all workers as part of the tax cut bill (H.R. 4242). All workers, whether or not covered by an employer pension plan, are now permitted tax deductible contributions to IRAs up to $2,000 a year.
Date: November 22, 1982
Creator: Schmitt, Ray
System: The UNT Digital Library