Contributions:

• May be treated as a tax credit, reducing your adjusted gross income and saving you tax
• Could be made by employer up to 25% of an employee's total income
• $46,000 maximum per year

Withdrawals:

• Tax-deferred until withdrawals begin
• Distribution is required at age 70 1/2 or at retirement*
  *Ask your banker or accountant about any requirement changes for 2009!