Complex sentence: Established by the Tax Reform Act (TRA) of 1986, (Pub.L.99-514,100 Stat.2085), a Traditional IRA is an individual retirement account (IRA) in the United States.
Split into simpler sentences: Established by the Tax Reform Act (TRA) of 1986, (Pub.L.99-514,100 Stat.2085). A Traditional IRA is an individual retirement account (IRA) in the United States.