7/14 Graduate Call Outline

Topic: Roth vs. Traditional IRA

I. Basic Provisions and Restrictions of each

A. Income tax treatment

B. Contribution limits

C. Income eligibility

D. Withdrawal ages

E. Early withdrawals: Penalties and exceptions

F. Deductibility Phase-out Range

II. Advantages of the Traditional IRA

A. Tax deferred aspects

B. High Tax Bracket now

C. Low Tax Bracket in Retirement

III. Advantages of the Roth IRA

A. Tax Aspects

B. Early Withdrawals

C. Predictability

D. Disposition at Death

IV. Summary

A. Factors to Consider in Choosing

B. Can have both

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