Note: The Pension Protection Act of 2006 (Pub. L. 109-280), referred to herein as "PPA" was enacted into law August 17, 2006. The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") made a number of changes to the law affecting pension plans and IRAs that were scheduled to expire (i.e., "sunset") at the end of 2010. The PPA repeals the sunset provision of EGTRRA, as applied to its provisions relating to pension plans and IRAs.

Retirement planning is the process of planning for one's income needs during retirement. Usually, there are three main sources of retirement income—

• Social Security,

• employer qualified retirement plan benefits, and

• personal savings and investments.

Retirement planning consists of marshaling the resources from all of these to assure a financially rewarding retirement.

The Retirement Plans section of Advanced Markets Online focuses on employer-sponsored retirement plans and other related subjects. This includes an examination of—

• qualified retirement plans in all their manifold varieties—defined benefit plans, defined contribution plans of the money purchase pension and profit sharing types, target benefit plans, Keogh plans for the self-employed, and section 401(k) plans;

• simplified employee pension plans (SEPs),

• SIMPLE retirement plans,

• individual retirement accounts or annuities (IRAs), including Roth IRAs,

• Section 403(b) plans, also called tax-sheltered annuities or TSAs,

• rollovers, direct rollovers, and direct plan-to-plan transfers,

• Section 457 deferred compensation plans for certain employees in the government and not-for-profit sectors of the economy,

• survivor supplemental retirement income funded with life insurance.

We offer individuals, families and businesses a wide range of insurance and financial services. This includes retirement savings plans for individuals and businesses, as well as plans for government entities, schools and universities, and 501(c)(3) organizations.

Individual Retirement Accounts (IRAs)
With inflation and taxes working against you, saving for retirement and other financial goals is not easy. Individual Retirement Accounts (IRAs), however, offer you a tax-advantaged way to save, while giving your money the potential to stay ahead of inflation.

Corporate Sponsored
A retirement savings plan structured as a defined contribution plan with the goal to accumulate dollars that are available to the plan participants upon retirement. A company-sponsored retirement plan can help attract new employees and rewards current staff.

Government
A retirement savings program for public employees – counties, cities, municipalities, etc.

Schools & Universities
Retirement savings programs for kindergarten through high school (K-12) and university employees.

Not-For-Profit Organizations
Not-for-profit organizations can offer a variety of retirement savings plans to their employees.

Self-Employed
Simplified 401(k) and IRA programs offer affordable retirement solutions for the self-employed business owner.