Some poor guy thinks that his boss "borrowed" his IRA. If it's true, then his boss probably will go to jail. This sort of thing is illegal for a very good reason. Your employer should not be able to borrow your money without your permission. You should be allowed to demand interest payments in return if you decide to take on additional financial risk.
Yet the federal government borrows money from the Social Security trust fund. And the rate of "return" is often lower than a certificate of deposit.