An attractive retirement investment opportunity that enables individuals to establish a retirement program for themselves.

Enjoy the benefits of financial security upon retirement!

• Up to $5,000 annual after-tax contribution for tax year 2008 (or 100% of your earnings, whichever is less). Up to $6,000 for individuals who have reached the age of 50 before the close of the tax year. For tax years after 2008, the above contribution limits will be increased to reflect a cost-of-living adjustment, if any.
• Up to $2,000 annual after-tax contribution (or 100% of your earnings, whichever is less).
• Life long contributions allowed.
• Tax-free withdrawals after age 59 ½.
• Contribute to both your employer-sponsored plan and a Roth IRA.
• Penalty free withdrawals for first home purchase or higher education expenses.

Qualifications:

• Adjusted gross income must be less than $95,000 or $150,000 if filing jointly.
• Contributions must be in the Roth IRA at least 5 years prior to any withdrawals.
• Contributions must be made prior to your tax-filing deadline.

An attractive investment opportunity that enables individuals to establish a savings program for a child s education.

Features

• Non-deductible contributions up to $500 for educational costs for any child.
• You do not have to be related to the child in order to contribute to an Education IRA.
• Withdrawals for educational expenses are tax-free.
• Use one beneficiary s Education IRA to help another beneficiary without penalty.

Qualifications

• Must be made before December 31 of the tax year.
• Must be made before the designated beneficiary reaches age 18.
• Total no more than $2,000 per year per beneficiary.
• Adjusted gross income must be less than $95,000 or $190,000 if filing jointly.
• Must be used by the age of 30.