The $2.4 trillion budget released by President Bush Monday includes proposals to create two new savings accounts--lifetime savings accounts (LSAs) and retirement savings accounts (RSAs). Bush says that both accounts, which have $5,000 annual contribution limits, would help people increase their tax-free savings. Lawmakers' budget-deficit concerns could hinder creation of the new accounts this year, but sources say the creation of LSAs and RSAs, in addition to permanently repealing the estate tax, will become top legislative priorities for the president if he is reelected. The president also wants to develop employer retirement savings accounts, which would consolidate 401(k) plans and similar accounts into one plan.