The variable ETHR_INC_YN indicates if a respondent received income or made withdrawals from any 401k, 403b, 503b, or Thrift Savings Plan account(s) during the reference period. Similarly, EIRA_INC_YN indicates if a respondent received income or made withdrawals from any Individual Retirement Account (IRA) or Keogh account(s) during the reference period.

In the 2021 SIPP, respondents who were ever retired (EEVERRET) and reported owning a 401k, 403b, 503b, or Thrift Savings Plan (EOWN_THR401) were asked if they withdrew income from their respective retirement account. In the case of IRA and Keogh accounts, respondents who were ever retired (EEVERRET) and reported owning an IRA or Keogh Account (EOWN_IRAKEO) were asked if they withdrew income from their respective retirement account.

In the 2022 SIPP, the universes of ETHR_INC_YN and EIRA_INC_YN changed so that all respondents who owned the respective retirement account were asked if they withdrew income from their retirement account. This expanded the universe to include people who had never reported being retired. This change provides more information to data users about who is withdrawing from their retirement accounts, and how much is being withdrawn. If a data user would like to maintain longitudinal consistency on account withdrawals across the surveys, we recommend that they condition account withdrawals on those that are ever retired (EEVERET = 1) in the 2022 SIPP.