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Article
January 30, 1954

VOLUNTARY RETIREMENT PLANS FOR PHYSICIANS

JAMA. 1954;154(5):414. doi:10.1001/jama.1954.02940390038015

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Abstract

Elsewhere in this issue (page 417) is a series of questions and answers on the features of the Jenkins (Reed)-Keogh bills, which are intended to establish a voluntary individual retirement system. Also explained are differences between these bills and Old Age and Survivors Insurance. At the St. Louis Clinical Meeting in December, the House of Delegates reaffirmed its support of these bills (H. R. 10 and H. R. 11 of the 83rd Congress) and restated its objections to physicians being placed by compulsion under the tax and benefit provisions of the Old Age and Survivors Insurance (OASI) sections of the Social Security Act. These identical bipartisan bills would give the 11 million self-employed and the 30 million pensionless employed the counterpart of the tax deferment now enjoyed by the 20 million employed covered by taxexempt pension plans approved under section 165 (a) of the Internal Revenue Code. H. R. 10

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