Anchor: Although the tax benefits indeed seem to encourage individuals to contribute to these kinds of accounts, the amounts contributed may not be totally new saving.
Entailed:  tax benefits seem to encourage individuals to contribute to these kinds of accounts
Contradiction:  tax benefits seem to disourage individuals to contribute to these kinds of accounts
Contradiction: the diners are at home
Contradiction: A woman exercising.
Contradiction: A man buys drinks at a hotel as he sits by the pool.
Contradiction: A performer is on stage.