What is an IRA? Traditional vs. Roth — Lesson Plan and Worksheet

Investing · Video Lesson

What is an IRA?

An IRA (Individual Retirement Account) is a tax-advantaged way to save for retirement on your own. This lesson explains how IRAs work and the key difference between Traditional and Roth IRAs — their tax treatment and when each makes sense — plus why starting early matters thanks to compound interest.

Grades 9–12 + adult Video Lesson 30–45 minutes Free Lesson

Lesson at a glance

Topic
Investing & Retirement
Grade Level
Grades 9–12 + adult
Resource Type
Video Lesson + Worksheet
Estimated Time
30–45 minutes
Format
Class discussion + activity
Materials
Video, worksheet, whiteboard

Learning objectives

  • Define an IRA and explain its role in retirement saving
  • Distinguish a Traditional IRA from a Roth IRA
  • Explain the tax advantages of each type
  • Explain how someone might choose between the two
  • Describe why early contributions maximize compound growth

Watch: What is an IRA?

What you’ll need

  • Internet access for the video
  • Printed copies of the worksheet quiz (one per student)
  • Whiteboard or projector
  • Optional: an online IRA/compound-interest calculator

Vocabulary

IRA
An Individual Retirement Account — a tax-advantaged personal retirement account.
Traditional IRA
Contributions may be tax-deductible now; withdrawals in retirement are taxed.
Roth IRA
Contributions are made with after-tax money; qualified withdrawals are tax-free.
Tax-deductible
An amount you can subtract from income to lower current taxes.
Compound interest
Earning returns on both your contributions and prior gains.
Contribution limit
The maximum you can put into an IRA in a year.

Lesson plan

Estimated time: one 30–45 minute class period.

Lesson sequence

  1. Introduction (8 min). Introduce IRAs and stress the payoff of starting early because of compound interest.
  2. Watch the video (15 min). Play the lesson video. Ask students to note the difference between Traditional and Roth IRAs.
  3. Discussion (12 min). Compare Traditional vs. Roth tax treatment, who might choose each, contribution basics, and how compounding rewards early savers.
  4. Activity (8 min). Groups outline a simple plan for starting an IRA — current age, target retirement age, and Traditional vs. Roth choice.
  5. Quiz (8 min). Students complete the printable quiz; the answer key is included for teacher use.

Assessment

Assess participation, the planning activity, and the printable quiz.

This lesson is for educational purposes only and is not tax or financial advice.

Discussion questions

  • What is an IRA, and why do people use one?
  • What is the main difference between a Traditional and a Roth IRA?
  • How do the tax benefits of each type work?
  • Why might someone choose a Roth over a Traditional IRA, or vice versa?
  • Why does starting IRA contributions early make such a big difference?

Printable Quiz

What is an IRA? — Quiz & Answer Key

Multiple-choice quiz based on the video, with an answer key for teacher use.

Download PDF

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