ILO homeAbout the ILOHow the ILO worksOrganizational structureSocial Protection DepartmentInformation resourcesPublications and toolsArticlesIs Latin America retreating from individual retirement accounts? ... Is Latin America retreating from individual retirement accounts? Download: Is Latin America retreating from individual retirement accounts?pdf - 0.3 MB This article reviews two round of pension reform in ten Latin American countries to determine whether they are moving away from individual retirement accounts.