• $ 116.000 atau lebih untuk individu * $ 169.000 atau lebih jika menikah pengajuan kembali bersama * $ 10.000 atau lebih jika pengajuan menikah secara terpisah Catatan: Agar memenuhi syarat untuk memberikan kontribusi $ 5.000 untuk sebuah Roth IRA, klien tidak dapat memberikan kontribusi tahun berjalan ke IRA tradisional. Klien yang berhak untuk kedua IRA tradisional dan Roth IRA harus berkoordinasi kontribusi mereka antara dua account.

Para dikombinasikan maksimum jumlah dolar individu dapat berkontribusi untuk kedua account untuk tahun 2008 adalah $ 5.000 atau jumlah penghasilan yang diterima mereka, mana yang kurang.

'Distribusi Pedoman:' Klien mengambil "distribusi berkualitas" dari Roth IRA tidak akan dikenakan pajak pendapatan biasa atau pajak distribusi penalti 10% awal. Distribusi Berkualitas adalah distribusi yang memenuhi kedua lima tahun memegang persyaratan periode dan disebabkan oleh: * Kematian * Cacat * Pencapaian usia 59 ½ * Pembelian rumah pertama ($ 10.000 batas seumur hidup) Tidak ada persyaratan distribusi wajib bagi klien Roth IRA selama hidup mereka, namun distribusi minimum yang berlaku untuk penerima manfaat suatu pemegang rekening. The maximum contribution to all account holders Roth IRAs each year is determined by earned income, tax-filing status, modified adjusted gross income (MAGI) and contributions, if any, to traditional IRAs for the year.

Full $5,000 contributions (for 2008) are allowed for:

• Single filers with a MAGI of $101,000 or less
• Married couples filing jointly with a MAGI of $159,000 or less

Partial contributions may be made when MAGI is between::

• $101,000 and $116,000 for individuals
• $159,000 and $169,000 if married filing a joint return
• $0 and $10,000 if married filing separately

No contributions can be made to a Roth IRA when MAGI is::

• $116,000 or more for individuals
• $169,000 or more if married filing joint return
• $10,000 or more if married filing separately

Note: To be eligible to contribute $5,000 to a Roth IRA, the client cannot make a current year contribution to a traditional IRA. Clients who are eligible for both a traditional IRA and a Roth IRA must coordinate their contributions between the two accounts. The maximum combined dollar amount an individual can contribute to both accounts for 2008 is $5,000 or the amount of their earned income, whichever is less.

Distribution Guidelines:

Clients taking "qualified distributions" from a Roth IRA will not be subject to ordinary income tax or the 10% early distribution penalty tax. Qualified distributions are distributions that meet both five year holding period requirements and are due to:

• Death
• Disability
• Attainment of age 59 ½
• The purchase of a first home ($10,000 lifetime limit)

There are no mandatory distribution requirements for Roth IRA clients during their lifetime; however, minimum distributions do apply to an account holder's beneficiaries.