1. Tax-Sheltered or Roth Catalogue code: B19
HIDDEN DESCRIPTION SLIDE — NOT TO BE SHOWN TO THE PUBLIC
Tax-Sheltered or Roth
Catalogue code: B19
Full presentation or module? Module
Slide numbers: B19-01 to B19-04
Registered/Non-Registered Usage: All (Usage limited. See notes below.) (Choices: registered rep use only, not for registered rep use, allowed for all, partial limitations)
Last update info: Date updated: Project # Description of changes: update with new approved template background, updated contribution limits to 2015 limits on slide B19-02.
Filed with FINRA? No If yes, date:
Notes: This can be used by all reps but is limited to use with church plans (403b9) only. It may not be used for promoting other plans such as retail, 401(k) and 403(b)7.

2. Choose when you want to pay taxes.
TAX-SHELTERED OR ROTH?
Choose when you want to pay taxes.
Are Roth contributions an option with your plan?
B19-01

3. Tax-sheltered — pretax Roth — after tax Maximum contributions for 2015
TAX-SHELTERED OR ROTH?
Contributions
Tax-sheltered — pretax
Roth — after tax
Maximum contributions for 2015
Tax-sheltered — $18,000 plus $6,000 if age 50+
Roth — same
Same limit applies to combinations
B19-02

4. Taxation of withdrawals
TAX-SHELTERED OR ROTH?
Taxation of withdrawals
Tax-sheltered — taxable (exception — minister’s housing allowance)
Roth — not taxed if account held five years and deceased, disabled or over age 59½
Required distributions
Tax-sheltered — begin at age 70½ unless still working
Roth — same
B19-03

5. The decision: pay taxes now or in retirement?
TAX-SHELTERED OR ROTH?
The decision: pay taxes now or in retirement?
Those who are currently in a lower tax bracket and have a long time until retirement should look closely at these options. But don’t let it be a cause to procrastinate.
B19-04