ILO homeAbout the ILOHow the ILO worksDepartments and officesSocial 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.