That would have to be 15% of the income attributed to the account. 15% tax on the account would confiscate it in roughly 7 years.
Of course, that would go back on the whole promise/premise of IRAs, SEPs, and Roth accounts. A slightly lower tax rate wouldn't be enough to induce me to fence off my money for several decades.
um no, a one time 15% of the balance tax. but it would only be one time pinkie promise...