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9 types of retirement accounts

Key takeaways

  • Retirement accounts offer many ways to save money and invest for the future.
  • Each type of retirement account has different advantages to help you get the most bang for your buck.
  • Understanding the most common retirement accounts can help point you in the right direction when planning for the future.

For many of you, retirement may still seem like a faraway land, and the language spoken there—401(k), 457(b), IRA—completely foreign. But those terms (and a few more) are the names of different types of investment accounts. This guide to the basics will help you make sense of the lingo, understand how the different accounts work, and identify which might be best for your needs ... right here, right now.

Here's what you need to know about some of the more common retirement accounts and plans.

401(k)

You probably recognize this one, and for good reason: About 70 million Americans1 (roughly 43% of the working population2) have a 401(k), making it one of the most popular ways to save for retirement.

401(k)s let you set aside part of each paycheck into an account, where (depending on your plan options) you can invest in things like mutual funds and ETFs. In addition, many employers match your contributions (for example, you put in $100, they put in $100), up to a certain percentage of your total salary. Lots of workplaces offer 401(k)s in their employment benefits packages.

One of the most appealing aspects of a 401(k) is that in most cases your contributions go in "pre-tax"3: Whatever amount you put into it, excluding employer contributions, is deducted from your income before you're taxed on your income for the year. For 2026, individuals can contribute up to $24,500. Those aged 50 to 59 or 64 and older are eligible to contribute up to $8,000 more for 2026 as a catch-up contribution, and those aged 60 to 63 may be able to contribute up to $11,250 more as a "super" catch-up contribution if their employer's plan allows it. Note that if you're eligible for both types of catch-up contribution, you must choose between them. You can't make both super catch-up and regular catch-up contributions in the same year. Starting in 2026, if you have prior year wages of $150,000 or more (adjusted annually for inflation), you must make catch-up contributions to a Roth source balance. If a Roth option isn't offered, you can't make catch-up contributions.

You only pay tax when you withdraw from the 401(k) plan. If you withdraw after age 59½ there's no penalty, but any withdrawals that occur before that may incur a 10% penalty of what you withdraw on top of regular income taxes. The earlier you start contributing to a 401(k), the more time you give your money to benefit from potential compound returns.

Have a 401(k) at Fidelity? Log in here.

403(b) and 457(b)

Nonprofit organizations and government agencies tend to offer 403(b) plans. They're a lot like 401(k)s—in most cases, you devote a certain amount pre-tax with every paycheck.

Some nonprofits and government agencies also offer 457(b) plans. As with 401(k)s and 403(b)s, you contribute pre-tax earnings in most cases. But unlike those other 2 plans—which can have you on the hook for high penalties as well as taxes if you withdraw before age 59½, unless an IRA exception applies—the 457(b) lets you withdraw your money penalty-free after you leave your job with the plan-offering employer as long as you haven't rolled-in other 401(k) or 403(b) assets. Amounts rolled in from a 401(k) or 403(b) will be subject to the original plan's penalty rules if distributed prior to 59½—even though the money now sits in your 457(b) account.

Have a 403(b) or 457(b) at Fidelity? Log in here.

Pension

Pensions aren't technically an account, but they are another way people save for retirement. Although far less common than during their peak in the 1970s, pension plans are still offered by some employers and unions. Usually, your employer contributes money on your behalf over time into an investment account managed by your employer or union. So, unlike a 401(k) or 403(b), a pension isn't your own account or fund. Your employer then invests your (and your co-workers') money with the agreement that when you retire, you will receive a predetermined amount in either a lump-sum payout or monthly installments, often for the rest of your life. That's why pensions are sometimes called "defined benefit plans."

While you have less flexibility in choosing what to invest in and when to withdraw, a pension can help reduce longevity risk, or the risk of outliving your savings, because, in most cases, the employer must pay you the predefined amount in retirement until the day you or your beneficiary dies. A pension can provide a steady income stream throughout your retirement, unlike other retirement accounts which have no guarantee. And, often, pensions are protected by federal insurance (within certain limitations) by the Pension Benefit Guaranty Corporation (PBGC).

For more on pensions, check out the PBGC's resources.

Traditional IRA

An IRA lets you contribute directly, without a workplace sponsor (as with 401(k)s and 403(b)s). In a traditional IRA, you can make contributions up to the annual limit. For 2025, the limit is $7,000 for those under 50 and $8,000 for those over 50, not to exceed your taxable compensation for the year. For 2026, the limit rises to $7,500 for those under 50 and $8,600 for those over 50, again, not to exceed your taxable compensation for the year. But if you're within certain income limits, you may be able to deduct all or a portion of that contribution from your current taxable income to reduce your federal income tax when you file, even if you're maxing out contributions to a 401(k) or 403(b). 

For 2025, full IRA contributions are allowed if modified adjusted gross income (MAGI) is less than $79,000 (single) or less than $126,000 (married filing jointly); contributions phase out between $79,000 and $89,000 (single) and between $126,000 and $146,000 (married filing jointly). If you're married to someone with a workplace retirement plan but don't have one yourself, full deductible contributions are allowed for joint filers with a MAGI of $236,000 or less; contributions phase out between $236,000 and $246,000. For 2026, full IRA contributions are allowed if MAGI is less than $81,000 (single) or less than $129,000 (married filing jointly); contributions phase out between $81,000 and $91,000 (single) and between $129,000 and $149,000 (married filing jointly). If you're married to someone with a workplace retirement plan but don't have one yourself, full deductible contributions are allowed for joint filers with a MAGI of $242,000 or less; contributions phase out between $242,000 and $252,000. Your income does have to be greater than or equal to your contributions, though.5 If you're not covered by a workplace sponsored plan, you may be able to deduct more from your current taxable income.

Once in the account, those dollars can potentially grow until you withdraw them in retirement, at which point you'll need to pay taxes on the income. Similar to 401(k)s, penalties may apply if withdrawing before age 59½.

Ready to open a traditional IRA?

Roth IRA

With a Roth IRA, you contribute after-tax dollars and can't deduct contributions from your taxes. But any investment gains the account makes are yours in retirement without having to pay capital gains and income taxes, if you meet certain qualifications on Roth distributions.6 However, similar to traditional IRAs, withdrawing money prior to age 59½ or without satisfying the IRS's 5-year aging rule may result in taxes and/or penalties.

As with traditional IRAs, you can contribute to a Roth IRA even when you have a workplace 401(k) or 403(b) plan, or as long as you have earned income from a job or self-employment. The IRS also sets an income limit to be eligible to contribute to a Roth IRA. For 2025, full Roth IRA contributions are allowed if MAGI is less than $150,000 (single) or less than $236,000 (married filing jointly); contributions phase out between $150,000 and $165,000 (single) and between $236,000 and $246,000 (married filing jointly). For 2026, full Roth IRA contributions are allowed if MAGI is less than $153,000 (single) or less than $242,000 (married filing jointly); contributions phase out between $153,000 and $168,000 (single) and between $242,000 and $252,000 (married filing jointly).6

Learn more about Roth IRAs.

Rollover IRA

When you leave a job, you can typically transfer your 401(k) or 403(b) to your new workplace. Or you can roll it into an IRA. You may be able to leave this money in your existing plan, but you should check with you employer to learn if that is an option under your plan.

A rollover IRA offers access to a wider range of investment options (and lets you personalize your choices) than some workplace plans, while still preserving the tax savings you earned when you initially contributed to your 401(k). Some people may choose to roll over their workplace plans to an IRA if they switch from a salaried job to freelance work. And a rollover IRA can be a convenient way to consolidate many workplace plans from different jobs into a single account. Be sure to consider all your available options and the applicable fees and features of each before moving your retirement assets.

Learn more about rollover IRAs.

Roth 401(k)

A Roth 401(k) is a type of 401(k) that employers often offer alongside the traditional 401(k), where contributions are made through regular payroll deductions after taxes are taken out. In a Roth 401(k), your money can then potentially grow tax-free,7 and you won't have to pay any taxes when you withdraw in retirement after age 59½.8 Similar to a Roth IRA, you must satisfy the 5-year rule before withdrawing any funds to avoid paying potential penalties or taxes. Unlike a Roth IRA, there are no income limits for contributing to a Roth 401(k). However, the annual contribution limits still apply to the total of your Roth and traditional 401(k) deferrals combined. Workers whose employers offer a Roth 401(k) option could benefit from opening and contributing to it early in their careers, when they may have less income and a lower income tax rate.

Find out if a Roth 401(k) may make sense for you.

HSA

While health care costs may seem high enough today, you can expect them to be even higher when you reach retirement.

On average, according to the 2025 Fidelity Retiree Health Care Cost Estimate, a 65-year-old individual may need $172,500 in after-tax savings to cover health care expenses in retirement.

A health savings account (HSA) can be a helpful tax-advantaged way to save for future costs, and in the short term, stash away funds for medical emergencies.

In order to open an HSA, you need to be covered by an HSA-eligible health plan (aka a high-deductible health plan). With an HSA, you may be able to contribute pre-tax dollars from your paycheck automatically, and your employer might even make contributions to your HSA as well. You can use money in your HSA to pay for qualified medical expenses, and you can invest your contributions (in stocks, bonds, ETFs, mutual funds, or other options) where they can grow tax-free. The money you take out now won't get taxed either if it goes toward qualified medical expenses, such as doctor visits and prescriptions.9 If you need to use the funds for other purposes, you may be subject to a 20% penalty and income taxes, but that penalty goes away after age 65 when only income taxes would apply.

Ready to spend less and save more with an HSA?

The bottom line on retirement plans and accounts

Saving for retirement requires a plan and a process. It's helpful to know which accounts are which, but nobody expects you to know all the answers or to plan for retirement on your own. For help making your own retirement plan, consider working with us.

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More to explore

​The Retiree Health Care Cost Estimate (RHCCE) is based on a single person retiring in 2025, 65-years-old, with life expectancies that align with Society of Actuaries' RP-2014 Healthy Annuitant rates projected with Mortality Improvements Scale MP-2020 as of 2022. Actual assets needed may be more or less depending on actual health status, area of residence, and longevity. Estimate is net of taxes. The Fidelity Retiree Health Care Cost Estimate assumes individuals do not have employer-provided retiree health care coverage, but do qualify for the federal government’s insurance program, original Medicare. The calculation takes into account Medicare Part B base premiums and cost-sharing provisions (such as deductibles and coinsurance) associated with Medicare Part A and Part B (inpatient and outpatient medical insurance). It also considers Medicare Part D (prescription drug coverage) premiums and out-of-pocket costs, as well as certain services excluded by original Medicare. The estimate does not include other health-related expenses, such as over-the-counter medications, most dental services and long-term care.

1. "Quarter Retirement Market Data," Investment Company Institute (ICI), September 18, 2025. 2. "Unemployment rate increases in the first half of 2024, before leveling off, while the labor force participation rate holds fairly steady," U.S. Bureau of Labor Statistics Monthly Labor Review, September 2025. 3. Unless your contributions are made as either Roth or "after-tax."

4. 

For a traditional IRA, full deductibility of a 2025 contribution is available to covered individuals whose 2025 Modified Adjusted Gross Income (MAGI) is $126,000 or less (joint filers) and $79,000 or less (single filer); partial deductibility for MAGI up to $146,000 (joint) and $89,000 (single). In addition, full deductibility of a contribution is available for non-covered individuals whose spouse is covered by an employer sponsored plan for joint filers with a MAGI of $236,000 or less in 2025; and partial deductibility for MAGI up to $246,000. If neither you nor your spouse (if any) is a participant in a workplace plan, then your traditional IRA contribution is always tax deductible, regardless of your income.

For 2026, full deductibility of a contribution is available to covered individuals whose 2026 Modified Adjusted Gross Income (MAGI) is $129,000 or less (joint filers) and $81,000 or less (single filer); partial deductibility for MAGI up to $149,000 (joint) and $91,000 (single). In addition, full deductibility of a contribution is available for non-covered individuals whose spouse is covered by an employer sponsored plan for joint filers with a MAGI of $242,000 or less in 2026; and partial deductibility for MAGI up to $252,000. If neither you nor your spouse (if any) is a participant in a workplace plan, then your traditional IRA contribution is always tax deductible, regardless of your income.

5. 

For a distribution to be considered qualified, the 5-year aging requirement has to be satisfied, and you must be age 59½ or older or meet one of several exemptions (disability, qualified first-time home purchase, or death among them).

6. 

For 2025, eligibility for a full Roth IRA contribution is available to joint filers whose 2025 Modified Adjusted Gross Income (MAGI) is $236,000 or less ($236,000-$246,000 is eligible for a partial contribution). For single filers, full eligibility is available to those whose 2025 MAGI is $150,000 or less ($150,000-$165,000 is eligible for a partial contribution).

For 2026, eligibility for a full Roth IRA contribution is available to joint filers whose 2026 MAGI is $242,000 or less ($242,000-$252,000 is eligible for a partial contribution). For single filers, full eligibility is available to those whose 2026 MAGI is $153,000 or less ($153,000-$168,000 is eligible for a partial contribution).

7,8. 

A distribution from a Roth 401(k), Roth 403 (b) and Roth 457 (b) is federally tax free and penalty free, provided the five-year aging requirement has been satisfied and one of the following conditions is met: age 59½, disability, or death.

9. 

With respect to federal taxation only. Contributions, investment earnings, and distributions may or may not be subject to state taxation.

Fidelity does not provide legal or tax advice. The information herein is general and educational in nature and should not be considered legal or tax advice. Tax laws and regulations are complex and subject to change, which can materially impact investment results. Fidelity cannot guarantee that the information herein is accurate, complete, or timely. Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Consult an attorney or tax professional regarding your specific situation.

Keep in mind that investing involves risk. The value of your investment will fluctuate over time, and you may gain or lose money.

This information is intended to be educational and is not tailored to the investment needs of any specific investor.

Fidelity Brokerage Services LLC, Member NYSE, SIPC, 900 Salem Street, Smithfield, RI 02917

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