- Industry: Financial services
- Number of terms: 10107
- Number of blossaries: 0
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A "tax-advantaged" account (similar to a traditional IRA) that is funded with annual, non-deductible, post-tax contributions and conversions (from traditional IRAs, but not company-sponsored retirement plans). The Roth IRA allows account holders to withdraw account contributions and earnings without incurring ordinary income tax or penalties, provided certain qualifying criteria are met.
'''Eligibility:'''
In order to open a Roth IRA, the account holder must receive earned income (including a non-working spouse) and possess a valid Social Security Number.
'''Roth Contribution Guidelines:'''
As with a traditional IRA, eligible individuals can contribute the lesser of $5,000 or 100% of compensation (for 2008). Married couples, filing jointly, are entitled to establish individual accounts, even if one spouse has little or no earned income. 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.
Industry:Financial services
Заключение, вынесенное Морнингстар ®, рейтинг ПИФов сторонних службы. Чтобы просмотреть полное объяснение критериев их рейтинг, пожалуйста посетите www.morningstar.com.
Industry:Financial services
Процент от общих акций проводимых институциональных инвесторов.
Industry:Financial services
SEC правило, требующее коротких продаж производится только на всплеск или ноль плюс клеща.
Industry:Financial services
Меры неустойчивости фонда исторических возвращает. Когда Фонд имеет высокое стандартное отклонение, его спектр производительности был очень широкий, указав больший потенциал для нестабильности. Более летучие фонд будет иметь большую разницу между ее высоким возвращение исторических и ее низкие исторические возвращение. Более летучие средства могут быть более рискованные инвестиции.
Industry:Financial services
Продажи по номинальной стоимости облигации.
Industry:Financial services
Если два или более людей собственный счет вместе счет известен как совместный счет. Существует несколько различных типов совместных счетов, включая арендаторов в общем (ТИЦ), как жильцы полностью (ATBE), совместные арендаторов с права наследования (JTWROS) и муниципальной собственности (Comm Prop).
Industry:Financial services
If two or more people own an asset together, the asset is known as joint property. There are several different types of joint assets, including Tenants in Common (TIC), As Tenants by Entirety (ATBE), Joint Tenants with Rights of Survivorship (JTWROS) and Community Property (Comm Prop).
Tenants in Common (TIC) A form of joint ownership whereby each owner holds an individual interest in property. The interest does not terminate at death, but passes to a deceased owner's estate.
As Tenants by Entirety (ATBE) This designation is only recognized in a limited number of states and is only allowed for married couples. Upon the death of one of the spouses, the surviving spouse is entitled to the assets. ATBE may provide some protection in the event of a liability lawsuit against one of the spouses.
Joint Tenants with Rights of Survivorship (JTWROS) Means that upon the death of one of the joint owners, the remaining person or persons are entitled to the assets.
Community Property (COMM) Certain states recognize assets as "community property" between married persons. In general, these laws dictate that any property acquired after marriage is the common property of both husband and wife. The distribution of the assets upon the death of one spouse varies according to each state's laws.
Industry:Financial services
Указано количество облигаций. Если облигация продается выше указанной суммы он будет продавать на премию (выше номинала); Если он продает ниже этой суммы, он будет продавать с дисконтом (ниже номинала).
Industry:Financial services
Цена или стоимость равенство. Например если облигации конвертируемых в обыкновенные акции, облигации, чтобы продавать на паритет, бы равным рыночной стоимости акций.
Industry:Financial services
