Small Business Investment Presentation JB & Associates 1

JB Advisors Independently owned and managed 25 years of investment experience Relationship-driven client service Quantitative investment process 2

Overview Investment Process and Characteristics Investment Review – Evaluate Financial Status – Formulate Guidelines Investment Strategy – Select Investments – Review & Report Status Maturity Quality Sector Buy/Sell Allocation 3

Basic Strategy Investment – Evaluate – Formulate – Select – Review 4

Review Status Current Financial Status – Review expectations – Establish objectives Formulate Guidelines – Establish asset allocation Select Markets – Risk – Stability and Growth 5

The IRAs EligibilityAnnualContributionsDistributionsTaxes RothIRA Anyone Single: $95k Married:$150k Maximum Single: $4k Married: $8k No age req. after 59 ½ Lump sum or installments No tax after 59 ½ Penalty before 59 ½ IRA AnyoneLesser of $4k or 100% of earned income 70 ½ age req. Lump sum or installments Income tax applies 6

Other Pension Plans EligibilityAnnualContributions Contribution Type Taxes Keogh Self employed Sole proprietors Maximum: $40k or 25% of employee compensation By employer 2 part plan Pre-tax Income tax applies SEP- IRA Regular employees Maximum: 40k or 25% of employee compensation By employer Pre-tax Income tax applies 7