Highlights on the unique tax benefits of an IRA The Roth IRA The Roth IRA allows you to invest after-tax dollars now, receive the growth of tax-deferred earnings, and have the principal amount tax-free when you take distributions. Plus, your tax-deferred earnings can become tax-free if the account is open for a minimum of 5 years and one of the following events occurs: you are age 59 ½, purchase a new home, disability, or death. Roth IRA funds may be withdrawn penalty-free, for college education		Take control of your retirement and how you save for it. Visit the Bank of You, answer a few questions, and find a retirement plan that’s right for you.
expenses, or for the purchase of your first home. In both cases, the funds may be used by the IRA owner, spouse, child or grandchild. (Withdrawals prior to investment maturity may be subject to bank penalty.) A spouse may open a Roth IRA, even if the other spouse participates in an employee-sponsored retirement program. Refer to the Contribution Limits Chart to determine the amount you may contribute each year. Check with a Personal Banker for details on current income eligibility requirements.

The Traditional IRA
With the Traditional IRA your contributions may be eligible as a tax deduction and the investment earnings are tax deferred until the time of withdrawal.The Traditional IRA permits a spouse to make a tax deductible contribution even if the other spouse participates in an employer-sponsored retirement program. Penalty-free withdrawals can be made for college expenses or the purchase of a first home. The funds may be used by the IRA owner, spouse, child or grandchild. (Withdrawals prior to investment maturity may be subject to bank penalty.)Refer to the Contribution Limits Chart to determine the amount you may contribute each year. Check with a Personal Banker for details on current income eligibility requirements.

Contribution Limits:

Year	2007	2008	2009
Amount	$4,000	$5,000	$5,000+*

Catch-Up Contributions:Investors who are at least 50 years old will be able to make "catch-up" contributions to accelerate the accumulation of their assets in retirement accounts.

Year	2007	2008	2009
Amount	$1,000	$1,000	$1,000+*

*Indexed to inflation. IRS may adjust annually for inflation. Any adjustments will be in $500 increments.

Additional Retirement Options

SIMPLE IRA
A SIMPLE IRA plan is an IRA-based plan that gives small employers a simplified method to make contributions toward their employees’ retirement and their own retirement. Under a SIMPLE IRA plan, employees may choose to make salary reduction contributions and the employer makes matching or nonelective contributions. All contributions are made directly to an Individual Retirement Account set up for each employee. A SIMPLE IRA plan is usually found in companies with less than 100 employees who want to provide an alternative to a qualified profit sharing plan.

SEP (Simplified Employee Pension Plan)
A SEP provides employers with a simplified method to make contributions toward their employees’ retirement and, if self-employed, their own retirement. Contributions are made directly to an Individual Retirement Account set up for each employee. An employer may offer a SEP plan in conjunction with another defined contribution plan. This plan can be set up by any type of business, including sole proprietorships, partnerships or corporations with any number of employees.

For more information on a SIMPLE IRA or SEP, call (402) 323-1777, or toll free (800) 297-2837.

For an IRA comparison chart, click here.

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Annuities

An annuity is a contract between you and an insurance company. The insurance company guarantees that you will earn a minimum rate of interest. The money that an annuity earns each year is tax-deferred. A deferred annuity is an investment that can help you achieve your retirement goals. Once you’ve accumulated the money needed for retirement you have many options about when and how to receive your income. Annuities offer one benefit that is not available with any other type of investment—a payout that you cannot outlive. Annuity payments can be interest only, or you can annuitize the contract and receive payments for a certain period of time, for example, 10 or 20 years, for your lifetime or a combination of time certain with lifetime income. An annuity offers you many benefits and options.

For more information on Annuities, call (402) 323-1777, or toll free (800) 297-2837.

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