1. Contribute to our 401(k) plan! 1 1

2.  Do you contribute to our 401(k) plan?  Do you earn up to: ◦ $53,000 (filing jointly) ◦ $39,750 (head of household) ◦ $26,500 (single or married filing separately)  You may be eligible for a credit against this year’s tax bill! 2

3. You meet the income limits You’re at least 18 and not a full-time student No one can claim you as a dependent 3

4. 4 Saver’s Credit TY 2008 Adjusted Gross Income Limits Joint filersHead of Household Single or Married Filing Separately 50% of contribution $0-$32,000$0-$24,000$0-$16,000 20% of contribution $32,001-$34,500$24,001-$25,875$16,001-$17,250 10% of contribution $34,501-$53,000$25,876-$39,750$17,251-$26,500

5.  Kelly saves in our 401(k) plan ◦ She meets the Saver’s Credit eligibility criteria ◦ She files taxes jointly on adjusted gross income of $34,000 ◦ She is eligible for a credit on 20% of her 401(k) contribution (based on the chart) Kelly’s 401(k) contribution for 2008:$2,000 Amount IRS considers for the credit:$2,000 Dollar value of the 20% credit:$400  Kelly can apply the $400 credit toward any federal tax she owes when she files her 2008 return An example of how it works 5

6.  John saves in our 401(k) plan ◦ He meets the Saver’s Credit eligibility criteria ◦ He files taxes single on adjusted gross income of $22,000 ◦ He is eligible for a credit on 10% of his 401(k) contribution (based on the chart) John’s 401(k) contribution for 2008:$2,000 Amount IRS considers for the credit:$2,000 Dollar value of the 10% credit:$200  John can apply the $200 credit toward any federal tax he owes when he files his 2008 return An example of how it works 6

7.  The credit applies only to contributions up to $2,000.  Withdrawals from qualified plans or IRAs in the current and two previous tax years affect the amount of the Saver’s Credit.  The Saver’s Credit is a “nonrefundable” tax credit. This means it can only be used to reduce the amount of taxes you owe. 7

8. Tax-preferred tool for building retirement savings You may get up to $1,000 through the Saver’s Credit Not in the 401(k)? Enroll Today! (Provide information on how to enroll) 8