Hillary Clinton has revealed one part of her American Retirement Plan, as reported in an article from McClatchy Newspapers--

http://www.stltoday.com/stltoday/news/stories.nsf/politics/story/A5D2C474261DFABE862573700013047A?OpenDocument

"Her plan would allow all workers to open portable retirement accounts and put up to $5,000 a year in them on a tax-deferred basis. The federal government would match the first $1,000 in savings for married couples who earn up to $60,000 a year and would match the first $500 for married couples who earn $60,000 to $100,000 a year.

"Individuals probably would receive less generous matches, said Gene Sperling, a Clinton economic adviser. The government also would give new tax credits to small businesses to help defray setup costs for the accounts.

"Workers satisfied with their current retirement plans would still participate in those plans."

No details yet. Before tax? Aftertax? Roth like tax free in retirement? Investments like present IRAs? The main factor seems to be govt matching part of your contribution.

Also a few details of her estate tax plan--

"Clinton would pay for the plan by freezing the estate tax at 2009 levels, rather than allowing it to expire temporarily in 2010. Taxing estates worth more than $7 million per couple would provide more than $400 billion over 10 years, according to Congress's Joint Committee on Taxation."