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Explanation: (1) Yes, it may be either a "rachunek" or "konto" (terminology depends on the bank) "emerytalny/e" if the context is that of IRAs which do not have an exact equivalent in Poland mainly because of the lack of the tax benefit. ("What we have, instead, within the so-called third pillar of the new pension system are (a) insurers who offer insurance policies "z funduszem inwestycyjnym," but those are policies rather than accounts or (b) mutual funds, i.e. "fundusze inwestycyjne," with which you could have an account and, theoretically, it could be marketed as "konto emerytalne.")
(2) Yes, it may not be a "fundusz emerytalny" (=OFE), although it might be an account held with such an OFE within the second pillar of the new pension system or with ZUS itself within the first pillar. It seems to me that particularly in the latter context the term "konto" is preferred to "rachunek."