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<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=90 BGCOLOR="#006699" TEXT="#080000" bgproperties="fixed" background="0be285a1erlcgo.gif"> <div> <FONT SIZE="5" COLOR="#FFCC66" FACE="Arial" ><B>INDIVIDUAL RETIREMENT ACCOUNTS</B></FONT><B>     |     </B><A HREF="index.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U><B>home</B></U></A></div> <div> <A HREF="id22.htm" TARGET="_top" TITLE="TRADITIONAL IRAs"><U>TRADITIONAL  IRAs</U></A>   |   <A HREF="id23.htm" TARGET="_top" TITLE="ROTH IRAs"><U>ROTH IRAs</U></A>   |   <A HREF="id24.htm" TARGET="_top" TITLE="SIMPLIFIED EMPLOYEE PENSIONS (SEPIRAs)"><U>SIMPLIFIED EMPLOYEE PENSIONS (SEP-IRAs)</U></A>   |   <A HREF="id26.htm" TARGET="_top" TITLE="SIMPLE IRAs"><U>SIMPLE IRAs</U></A>   |   <A HREF="id25.htm" TARGET="_top" TITLE="IRA Custodians"><U>IRA Custodians</U></A>   |   <A HREF="id72.htm" TARGET="_top" TITLE="Savers Credit"><U>Saver's Credit</U></A>   |   <A HREF="id89.htm" TARGET="_top" TITLE="REVIEW QUESTIONS"><U>REVIEW QUESTIONS</U></A>   |   <B>PRINTABLE VERSION</B></div> <div> </div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFCC66" TEXT="#080000" background="0bdd2c00dkelyh.gif"> <div> <A HREF="http://www.wallstreetinstructors.com" TARGET="_top" TITLE="http://www.wallstreetinstructors.com"><U><IMG SRC="0caaf630.gif" border=0 width="175" height="99" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></U></A></div> <div> copyright © 2002-2007 Wall Street Instructors, Inc.  All rights reserved.  </div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="164" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" BGCOLOR=#FFFFFF > <tR> <tD VALIGN=TOP HEIGHT= 20 ><NOBR><div> <A HREF="mailto:instructor@wallstreetinstructors.com" TARGET="_top" TITLE="mailto:instructor@wallstreetinstructors."><U><B>E-Mail An Instructor</B></U></A></div> </NOBR></tD> </tR> </TABLE></div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="161" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" BGCOLOR=#FFFFFF > <tR> <tD VALIGN=TOP HEIGHT= 16 ><NOBR><div> <A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U> </U></A><A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U><B>ONLINE VERSION</B></U></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> </td> <td valign="top" height=390 BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <I>PRINTABLE VERSION</I></div> <div> To print out the text, click on your desired topic::</div> <bR> <div> <A HREF="id51.htm" TARGET="_top" TITLE="Overview"><U>Overview</U></A></div> <div> <A HREF="id54.htm" TARGET="_top" TITLE="Module 1: Traditional IRAs"><U>Module 1: Traditional IRAs</U></A></div> <div> <A HREF="id55.htm" TARGET="_top" TITLE="Module 2: Roth IRAs"><U>Module 2: Roth IRAs</U></A></div> <div> <A HREF="id56.htm" TARGET="_top" TITLE="Module 3: SEPs"><U>Module 3: SEPs</U></A></div> <div> <A HREF="id58.htm" TARGET="_top" TITLE="Module 4: SIMPLE IRAs"><U>Module 4: SIMPLE IRAs</U></A></div> <div> <A HREF="id57.htm" TARGET="_top" TITLE="IRA Custodians"><U>IRA Custodians</U></A></div> <div> <A HREF="id88.htm" TARGET="_top" TITLE="Savers Credit"><U>Saver's Credit</U></A></div> </td> </tr></table></body>