IRA FUNDS MAY BE WITHDRAWN WITHOUT RESTRICTION,
PAYMENT SCHEDULE, OR PENALTY.

NON-DEDUCTIBLE CONTRIBUTIONS ARE *NOT* TAXED.
ONLY DEDUCTIBLE CONTRIBUTIONS AND EARNINGS
ARE SUBJECT TO ORDINARY INCOME TAXES.

IRS FORM 8606 MUST BE FILED IF NON-DEDUCTIBLE
CONTRIBUTIONS ARE BEING REMOVED.

A REQUIRED MINIMUM DISTRIBUTION (RMD) MUST BE
TAKEN AFTER AGE 70 1/2. THE IRS WILL IMPOSE A