Bank accounts (After Tax) Income Tax Payroll Bank accounts (After Tax) HSA IRS limits: $6650 family $3350 individual 52k Aggregate IRS 401k contribution limit Income Tax Income Tax 5.5k Aggregate IRS IRA contributions limit Deductible $ (Taxed $) (Taxed $) (Taxed $) 18k Elective Deferral - IRS limit 18k Elective Roth IRS limit Additional 5.5k via KBH Spousal IRA limit Optional plan limit Employer Match Deduction max* adjusted for MAGI Roth Contribution max* adjusted for MAGI Health Savings Account (HSA) Deductible (Pre-Tax) In Plan Conv. Back door 401k – Plan investment options, or self-directed brokerage account Traditional IRA Roth IRA Brokerage Deductible (Pre-Tax) Non-Deductible (After Tax) Roth 401k (After tax) Deductible (Pre-Tax) Non-Deductible (After Tax) Non-Deductible (After Tax) Non-Deductible (After Tax) Qualifying Medical Expenses Non-Medical Expenses Principal Tax-Free Gains Tax-Free Principal Taxed as Income Gains Taxed as Income Withdrawal (roll-over) to Traditional IRA Principal Taxed as Income Gains Taxed as Income Principal Tax-Free Gains Taxed as Income Principal Tax-Free Gains Tax-Free Principal Taxed as Income Gains Taxed as Income Principal Tax-Free Gains Taxed as Income Principal Tax-Free Gains Tax-Free Principal Tax-Free Gains Taxed as they are earned Traditional to Roth IRA Conversion (Taxed as ordinary income) Withdrawal (roll-over) to Roth IRA In-service withdrawal To Roth IRA Saving receipts and taking qualified distributions in later years allows tax-free growth 20% Penalty if withdrawn before age 65 10% Penalty if withdrawn before age 59.5 (unless via series of substantially equal payments or other exceptions) Required Minimum Distributions at age 70.5 Working tax rate Retirement tax rate After-tax Account/Transfer Pre-Tax Account Legend Tax Free *Traditional IRA max, married filing jointly, 2015: If 98000 < MAGI < 118000 then $Traditional_IRA_deduction = If MAGI < 98000 then $Traditional_IRA_deduction = 5500 http://www.irs.gov/publications/p590a/ch01.html#en_US_2014_publink1000230533 *Roth IRA max, married filing jointly, 2015: If 183000 < MAGI < 193000 then: If MAGI < 183000 then $Roth_IRA_contribution = 5500 $Roth_IRA_contribution = ((MAGI - 183000) * 5500 / 15000) - $Traditional_IRA_contribution

Bank accounts (After Tax) 5.d 5.c1 5.c2 5.c1 10% Penalty if withdrawn before age 59.5 (unless via series of substantially equal payments or other exceptions) Principal Taxed as Income Gains Taxed as Income Principal Tax-Free Gains Tax-Free Gains Taxed as they are earned Health Savings Account (HSA) 401k – Plan investment options, or self-directed brokerage account Deductible (Pre-Tax) Non-Deductible (After Tax) Income Tax Roth 401k (After tax) In Plan Conv. 18k Elective Deferral - IRS limit Optional plan limit 18k Elective Roth IRS limit Traditional IRA Roth IRA (Taxed $) Deduction max* adjusted for MAGI Back door Withdrawal (roll-over) to Roth IRA Required Minimum Distributions at age 70.5 In-service withdrawal To Roth IRA Brokerage Deductible $ 5.5k Aggregate IRS IRA contributions limit HSA IRS limits: $6650 family $3350 individual 20% Penalty if withdrawn before age 65 Non-Medical Expenses Qualifying Medical Expenses Payroll Traditional to Roth IRA Conversion (Taxed as ordinary income) Withdrawal (roll-over) to Traditional IRA Roth Contribution max* adjusted for MAGI Employer Match 52k Aggregate IRS 401k contribution limit Bank accounts (After Tax) Additional 5.5k via KBH Spousal IRA limit Saving receipts and taking qualified distributions in later years allows tax-free growth Working tax rate Retirement tax rate After-tax Account/Transfer Pre-Tax Account Legend Tax Free *Traditional IRA max, married filing jointly, 2015: If 98000 < MAGI < 118000 then $Traditional_IRA_deduction = If MAGI < 98000 then $Traditional_IRA_deduction = 5500 http://www.irs.gov/publications/p590a/ch01.html#en_US_2014_publink1000230533 *Roth IRA max, married filing jointly, 2015: If 183000 < MAGI < 193000 then: If MAGI < 183000 then $Roth_IRA_contribution = 5500 $Roth_IRA_contribution = ((MAGI - 183000) * 5500 / 15000) - $Traditional_IRA_contribution