IRA and Keogh assets jumped $70 billion in a year.

The value of individual retirement accounts and Keogh accounts reached $268.7 billion as of June 30, the Employees Benefit Research Institute reported. But it said the outlook for future growth is clouded by new restrictions in the tax-overhaul bill that will limit IRA deductions for several million middle- and upper-income workers covered by company pensions. The institute said 24.4 million people had IRAs at the end of 1985, and almost three-quarters--17.8 million--also had employer-sponsored pension plans.