Individual Development Accounts (IDAs) are matched savings accounts designed to help low-income and low-wealth persons accumulate a targeted amount of funds to use for a specified purpose, such as purchasing a home or furthering an education. In this edition of the Office of the Comptroller of the Currency’s Insights, IDAs are identified as a tool for banks and other financial institutions to encourage lower-income persons and families to save money and build assets to meet their financial goals.  The publication describes why this product is offered, how it is used, and challenges involved with IDA products.