TD AMERITRADE: Retirement Accounts

Individual Retirement Account Types Comparison
	Description Hide detail	Client profiles	Investment choices	Notable account features	Minimums and fees
Traditional IRA	A Traditional IRA is established to save money for retirement. Up to $45,000 (for 2008) a year of tax-deferred earned income can be placed in IRA until the account owner reaches 70 ½ years old. Account owners may also contribute an additional $45,000 a year of earned income to a separate IRA for a non-income-earning spouse. Account owners who are age 50 or over are allowed to contribute an additional $1000. Taxable distributions from an IRA can be taken without penalty starting at age 59 ½ and must be started by April 1st of the year following the year the account owner reaches 70 ½.	Cash, Cash & Option	Stocks (NYSE, NASDAQ, Canadian Exchange as well as the Over the Counter and Pink Sheet Stocks) Mutual Funds, Exchange Traded Funds (ETF) Bonds Options CDs Index Shares Unit Investment Trusts Real Estate Investment Trusts	Portfolio Planner WealthRuler Command Center 2.0 StrategyDesk QuoteScope Trade Triggers Conditional Orders Advanced Analyzer Market Motion Detector SnapTicket Streaming News S&P Reports MarketEdge Link to Microsoft Money or Quicken programs Gain/Loss Tracker (free to all clients) GainsKeeper (reduced rate to TD AMERITRADE clients)	Account minimums Electronic funding minimum is $500 No maintenance fees
Roth IRA	A Roth IRA’s tax advantages differ from the Traditional IRA. The annual contribution limits are the same and If eligible, your Traditional IRA contributions may be tax deductable. A Roth IRA does not have this feature, but since annual contributions have already been taxed, these contributions can be withdrawn any time you wish. Any earnings are federal income tax free upon withdrawal if the account has been open for at least five years and you are 59½ or older, or the distribution is due to disability or death.	Cash, Cash & Option	Stocks (NYSE, NASDAQ, Canadian Exchange as well as the Over the Counter and Pink Sheet Stocks) Mutual Funds, Exchange Traded Funds (ETF) Bonds Options CDs Index Shares Unit Investment Trusts Real Estate Investment Trusts	Portfolio Planner WealthRuler Command Center 2.0 StrategyDesk QuoteScope Trade Triggers Conditional Orders Advanced Analyzer Market Motion Detector SnapTicket Streaming News S&P Reports MarketEdge Link to Microsoft Money or Quicken programs Gain/Loss Tracker (free to all clients) GainsKeeper (reduced rate to TD AMERITRADE clients)	Account minimums Electronic funding minimum is $500 No maintenance fees
Rollover IRA	A Rollover IRA is designed as a holding account for funds distributed from an employer's qualified retirement plan such as a 401(k) or 403(b). Moving funds into a Rollover IRA allows account owners to return the funds to another employer's qualified retirement plan in the future.	Cash, Cash & Option	Stocks (NYSE, NASDAQ, Canadian Exchange as well as the Over the Counter and Pink Sheet Stocks) Mutual Funds, Exchange Traded Funds (ETF) Bonds Options CDs Index Shares Unit Investment Trusts Real Estate Investment Trusts	Portfolio Planner WealthRuler Command Center 2.0 StrategyDesk QuoteScope Trade Triggers Conditional Orders Advanced Analyzer Market Motion Detector SnapTicket Streaming News S&P Reports MarketEdge Link to Microsoft Money or Quicken programs Gain/Loss Tracker (free to all clients) GainsKeeper (reduced rate to TD AMERITRADE clients)	Account minimums Electronic funding minimum is $500 No maintenance fees
SEP IRA	A Simplified Employee Pension (SEP) IRA is for self-employed individuals and for use by small companies for qualified employees to receive employer contributions. Employers may contribute up to 25% of an employee's compensation (up to $46,000 per participant in 2008. Employees may also make individual contributions to their SEP-IRAs of $5,000 for 2008. Workers age 50 and older may contribute a total of $6,000 for 2008. A copy of the employer's SEP plan document (e.g., 5305-SEP Plan Document) must accompany the account application.	Cash, Cash & Option	Stocks (NYSE, NASDAQ, Canadian Exchange as well as the Over the Counter and Pink Sheet Stocks) Mutual Funds, Exchange Traded Funds (ETF) Bonds Options CDs Index Shares Unit Investment Trusts Real Estate Investment Trusts	Portfolio Planner WealthRuler Command Center 2.0 StrategyDesk QuoteScope Trade Triggers Conditional Orders Advanced Analyzer Market Motion Detector SnapTicket Streaming News S&P Reports MarketEdge Link to Microsoft Money or Quicken programs Gain/Loss Tracker (free to all clients) GainsKeeper (reduced rate to TD AMERITRADE clients)	Account minimums Electronic funding minimum is $500 No maintenance fees
SIMPLE IRA	A Savings Incentive Match Plan for Employees (SIMPLE) IRA is an employer-run savings plan that features employee tax-deferred contributions and matching contributions by the employer. Employers with 100 or fewer eligible employees who did not maintain another retirement plan are eligible to establish a SIMPLE IRA. Each eligible employee can decide whether or not to participate and how much to contribute. Employer contributions are mandatory. Employee contributions are optional. Employees may contribute up to 100% of compensation or a maximum of $10,500 for 2008. Participants age 50 and over may contribute up to $13,000 for tax years 2008. The employer match employee salary contributions dollar-for-dollar up to 3% of compensation (can be reduced to 1% in any two out of five years3), or make a non-elective contribution of 2% of compensation for all eligible employees (including those who decide not to contribute for themselves). Funds cannot be removed from the SIMPLE IRA until it has been established for at least 2 years. Withdrawals from a SIMPLE IRA after 2 years are still subject to federal income tax and/or tax penalty. A copy of the IRS Form 5305-SA, and either 5305-SIMPLE or 5304-SIMPLE, must accompany the account application. Employer contributions are tax-deductible.	Cash, Cash & Option	Stocks (NYSE, NASDAQ, Canadian Exchange as well as the Over the Counter and Pink Sheet Stocks) Mutual Funds, Exchange Traded Funds (ETF) Bonds Options CDs Index Shares Unit Investment Trusts Real Estate Investment Trusts	Portfolio Planner WealthRuler Command Center 2.0 StrategyDesk QuoteScope Trade Triggers Conditional Orders Advanced Analyzer Market Motion Detector SnapTicket Streaming News S&P Reports MarketEdge Link to Microsoft Money or Quicken programs Gain/Loss Tracker (free to all clients) GainsKeeper (reduced rate to TD AMERITRADE clients)	Account minimums Electronic funding minimum is $500 No maintenance fees