Who can Contribute?
Anyone under age 70 1/2 who has income from compensation or who is filing with a spouse who earns income.

How much can I Contribute?
Total combined contributions to Traditional or Roth IRAs up to $4000 a year or 100% of compensation, whichever is less.

Who can make Deductible Contributions?
Fully deductible contributions depend on income eligibility.  Contact your tax consultant in determining your deductible contributions.

What are the Tax advantages?
Earnings grow tax-deferred until withdrawn.  Contributions may be tax-deductible.

When can I withdraw without restrictions? 
Withdraw penalty free for any of the following reasons:

• Qualified higher education expenses.
• First time home purchase.
• Age 59 1/2.
• Disability.
• Qualifying medical expenses exceeding 7.5% of income.
• Payment to beneficiaries upon the owner's death.