INDIVIDUAL RETIREMENT ACCOUNTS

<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> <B>INDIVIDUAL RETIREMENT ACCOUNTS</B></div> <div> <A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U>INDIVIDUAL RETIREMENT ACCOUNTS</U></A>   |   <A HREF="id48.htm" TARGET="_top" TITLE="FINAL EXAMINATION"><U>FINAL EXAMINATION</U></A></div> <div> </div> </td> </tr><tr> <td valign="top" width=210 BGCOLOR="#FFCC66" TEXT="#080000" background="0bdd2c00dkelyh.gif"> <bR> <div> <A HREF="http://www.wallstreetinstructors.com" TARGET="_top" TITLE="http://www.wallstreetinstructors.com"><U><B><IMG SRC="0caaf630.gif" border=0 width="175" height="99" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <B>copyright © 2002-2007 Wall Street Instructors, Inc.  All rights reserved.  </B></div> <bR> <div> <B> <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></B></div> <bR> <div> <B> <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><B> ONLINE VERSION</B></U></A></div> </NOBR></tD> </tR> </TABLE></B></div> <bR> <div> <B> <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="id50.htm" TARGET="_top" TITLE="PRINTABLE VERSION"><U><B>PRINTABLE VERSION</B></U></A></div> </NOBR></tD> </tR> </TABLE></B></div> <bR> </td> <td valign="top" height=390 BGCOLOR="#FFFFFF" TEXT="#080000"> <bR> <bR> <div> Welcome to Wall Street Instructors' <I><B>Individual Retirement Accounts </B></I>continuing education web course for Florida life agents.  This interactive self-study program has been accepted by the Florida Department of Financial Services to meet 7 credits of intermediate-level continuing education for life-licensed agents.  <I>FL DFS approval number: </I>42285</div> <bR> <div> <B> </B></div> <div> This program is presented on-line -- with a self-monitored final examination. If you have any questions or comments while you study the material, you may e-mail your questions to an instructor by simply clicking on the button on the left side of each page. If you wish to study the material off-line, a printable version of the study text is available -- so you can study away from your computer. </div> <bR> <div> The study lesson is divided into four Modules covering four different types of IRAs: Traditional, Roth, SEPs and SIMPLEs, plus a page on the Savers' Credit that pertains to all types of IRAs.   Upon completion of the study materials you must pass a <B>self-monitored</B> final examination. Passing score is 70% correct. The final exam can be completed on the "honor system" -- an outside monitor is <B>not</B> needed. When you have successfully completed the final examination, Wall Street Instructors will send you a certificate of completion for your records, and electronically file the completion with the Department of Financial Services.</div> <bR> <div> .</div> <bR> <bR> <div> <B>NOTICE: </B><I><B> While every effort has been made to provide up-to-date information, this program does not in any way offer legal or tax advice for specific situations. </B></I></div> <bR> <div> We recommend using the "NEXT" links at the bottom of each page as a way of following the study materials in a coherent manner.  Other links are provided at the bottom, side and top of each page to "skip through the pages" . </div> <div> <B>Please note: you must successfully complete each of the four sets of review questions and the final examination to earn continuing education credit.</B></div> <bR> <div> <I><B>to begin click:</B></I></div> <DIV ALIGN="LEFT"></DIV> <div> <I><B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="76" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" BGCOLOR=#FFCC66 > <tR> <tD VALIGN=TOP HEIGHT= 23 WIDTH="64"><div> <A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U><B>NEXT</B></U></A></div> </tD> </tR> </TABLE></B></I></div> <div> <I><B>  </B></I></div> <div> <A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U><I><B>Individual Retirement Accounts</B></I></U></A><A HREF="id19.htm" TARGET="_top" TITLE="INDIVIDUAL RETIREMENT ACCOUNTS"><U><B> Study Lesson</B></U></A></div> <bR> <bR> <div> copyright © 2002-2007 Wall Street Instructors, Inc.  All rights reserved.  No portion of this program may be reproduced, stored in a retrieval system, or transmitted in any form or by any means mechanical, photocopying, recording or otherwise without prior written permission of Wall Street Instructors, Inc.</div> </td> </tr></table></body>