IRA COMPARISONS!

TRADITIONAL & ROTH IRA SIDE BY SIDE COMPARISON
   Traditional IRA  Roth IRA
 Eligibility Requirements  Anyone age 70½ or less with earned
 compensation. Also available to
 at-home spouses.
 Contribute at any age as long as you
 have earned compensation and meet
 income limits. Also available to
 at-home spouses.
 Main income tax benefit  Tax deferred growth  Tax free growth
 Maximum annual contribution  $3,000, $3,500 if you're 50+ *  $3,000, $3,500 if you're 50+ *
 Tax deductible contributions  Yes, subject to retirement plan
 participation status and adjusted
 gross income limits.
 No
 Income tax treatment of withdrawals  Earnings and deductible contributions
 taxable as ordinary income upon
 withdrawal
 Distribution of contributions are
 federally tax free, distributions of
 earnings are tax free if held 5 years
 and you're 59½.
 10% Early withdrawal penalty  Yes, if you are under 59½ and
 withdrawals are not:
  • due to death or disability
  • in substantially equal periodic payments taken over life expectancy
  • for purchase of first home
  • to pay certain education expenses
  • to pay certain health insurance or medical expenses
 Same as traditional
 Mandatory distribution  Required minimum distribution must
 begin at age 70½
 No requirement **
 Contribution deadlines  IRA contributions for a tax year can
 be made anytime before that year's
 tax filing date.
 Same as traditional

*  This amount or 100% of your earned income, whichever is less.
** After death of Roth IRA owner, required minimum distribution will apply to beneficiary.

Annuities
Compound Interest
IRA Basic's
Long Term Care
Traditional IRA
Health Insurance
Roth IRA
Life Insurance
IRA Comparisons
Rule of 72

 Gary Jones Insurance Agency  CA License #0E22842
 508 Main Street  310-615-0940 Phone
 El Segundo, CA 90245  310-615-0994 Fax