William Rice, Policy Consultant, writes at Americans For Tax Fairness’ blog: “During the 2012 election, we learned that presidential candidate Mitt Romney had accumulated over $100 million in his tax-favored retirement account. He was able to do this because of a provision in the tax code that encourages middle-class families to save money for retirement in IRA and 401(k) accounts. But some very wealthy individuals are using these retirement accounts to tax shelter tens of millions of dollars.”