3433-vol. 6 issue 2-3.pmd - iarfc

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60 Journal of Personal Finance Table 1 Qualified Plan and IRA Contribution Limits for 2007 and 2008 Benefit Limits for Defined Benefit Retirement Plans Year Maximum Benefit (may not exceed the lesser of) 2007 $180,000 2008 $185,000 Contribution Limits for Defined Contribution Retirement Plans Year Annual Limit Maximum Amount on Contributions of Compensation 2007 $45,000 $225,000 2008 $46,000 $230,000 Contributions to Qualified Retirement Plans Year 401(k), 403(b), 457, SEP SIMPLE Contribution Limit Contribution Limit 2007 and after $15,500 $10,500 Additional Catch-Up Contributions for Taxpayers Age 50 and Older Year 401(k), 403(b), section SIMPLE 457, SEP Catch-Up Catch-Up Contribution Contribution 2007 and after $5,000 $2,500 Traditional IRA or Roth IRA Year Maximum Catch-Up Contribution Contribution(Age 50+) 2007 $4,000 $1,000 2008 and after $5,000 $1,000 ©2008, IARFC All rights of reproduction in any form reserved.
Volume 6, Issue 2 & 3 61 References Deloitte Consulting LLP (n.d.) 2005-2006 Annual 401(k) Benchmarking Survey. Retrieved February 9, 2008 from http://www.ifebp.org/pdf/ research/2005-06Annual401kSurvey.pdf Employee Benefit Research Institute & Matthew Greenwald & Associates (2007). Retirement Confidence Survey. Retrieved June 6, 2007 from http:// www.ebri.org/pdf/surveys/rcs/2007/RCS07_FS_4_Sav.pdf Munnell, A. H. & P. Perun (2006). An Update on Private Pensions. Retrieved June 6, 2007 from http://www.bc.edu/centers/crr/<strong>issue</strong>s/ib_50.pdf. Serra, D. (2007, February 24). Fewer than half of Americans have 401(k) or IRA retirement savings. Knight Ridder Tribune Business News, p. 1. Planning Strategies Contact Information: W. Richard Sherman, J.D., LL.M., CPA, Professor of Accounting, Saint Joseph’s University, Philadelphia, PA 19131; Phone: 610- 662-1662; E-mail: rsherman@sju.edu Thomas M. Brinker, Jr., LL.M., CPA/PFS, Professor of Accounting, Arcadia University, Glenside, PA 19038; Phone: 215-572-4039; E-mail: Brinkert@arcadia.edu
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Journal of Personal Finance Tools,
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Volume 6, Issue 2 & 3 3 RESEARCH &
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Volume 6, Issue 2 & 3 5 A Bull Call
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Volume 6, Issue 2 & 3 7 submissions
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Page 11 and 12: Volume 6, Issue 2 & 3 11 simplicity
Page 13 and 14: Volume 6, Issue 2 & 3 13 LIFE FOCUS
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Page 17 and 18: Volume 6, Issue 2 & 3 17 True Value
Page 19 and 20: Volume 6, Issue 2 & 3 19 Financial
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Page 23 and 24: Volume 6, Issue 2 & 3 23 References
Page 25 and 26: Volume 6, Issue 2 & 3 25 These valu
Page 27 and 28: Volume 6, Issue 2 & 3 27 ity. It is
Page 29 and 30: Volume 6, Issue 2 & 3 29 work. Bein
Page 31 and 32: Volume 6, Issue 2 & 3 31 TEN HEALTH
Page 33 and 34: Volume 6, Issue 2 & 3 33 Financial
Page 35 and 36: Volume 6, Issue 2 & 3 35 also subje
Page 37 and 38: Volume 6, Issue 2 & 3 37 Retiree He
Page 39 and 40: Volume 6, Issue 2 & 3 39 Assistance
Page 41 and 42: Volume 6, Issue 2 & 3 41 typical no
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Page 47 and 48: Volume 6, Issue 2 & 3 47 Merlis, M.
Page 49 and 50: Volume 6, Issue 2 & 3 49 UNDERSTAND
Page 51 and 52: Volume 6, Issue 2 & 3 51 Annual emp
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Page 65 and 66: Volume 6, Issue 2 & 3 65 ENTER YOUR
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Page 73 and 74: Volume 6, Issue 2 & 3 73 The user c
Page 75 and 76: Volume 6, Issue 2 & 3 75 Ibbotson A
Page 77 and 78: Volume 6, Issue 2 & 3 77 Income Rep
Page 79 and 80: Volume 6, Issue 2 & 3 79 asset allo
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Page 83 and 84: Volume 6, Issue 2 & 3 83 Table 4 Ad
Page 85 and 86: Volume 6, Issue 2 & 3 85 Tezel, A.
Page 87 and 88: Volume 6, Issue 2 & 3 87 the outsta
Page 89 and 90: Volume 6, Issue 2 & 3 89 Table 1 De
Page 91 and 92: Volume 6, Issue 2 & 3 91 1998, prel
Page 93 and 94: Volume 6, Issue 2 & 3 93 Worry and
Page 95 and 96: Volume 6, Issue 2 & 3 95 Table 2 (c
Page 97 and 98: Volume 6, Issue 2 & 3 97 Q1 = 20-27
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Page 101 and 102: Volume 6, Issue 2 & 3 101 in Later
Page 103 and 104: Volume 6, Issue 2 & 3 103 Reference
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Page 107 and 108: Volume 6, Issue 2 & 3 107 Xiao, J.
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Volume 6, Issue 2 & 3 125 Conclusio
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Volume 6, Issue 2 & 3 127 Fama, E.
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Volume 6, Issue 2 & 3 129 • Marke
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Volume 6, Issue 2 & 3 131 Advertise
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