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Answer the following independent questions with respect to a deductible IRA and

ID: 2588161 • Letter: A

Question

Answer the following independent questions with respect to a deductible IRA and $ 401(k) contributions for 2016: a. Govind, age 31, earns a salary of $26,000 and is not an active participant in any other qualified plan. His wife has $600 of compensation income. The maximum total deductible contribution to their IRAs is 600 X Feedback Check My Work Employees not covered by another qualified plan can establish their own tax deductible Individual Retirement Accounts (IRAs). However, the amount of the contribution and the extent to which it is deductible may be limited b. Danos is a participant in a SIMPLE § 401(k) plan. He contributes 6% of his salary of $42,000, and his employer contributes 3%. 2,520 V, and his employer's total 600 X The amount of his total contributions to his SIMPLE § 401(k) account for the year is contributions are 1,260 .The amount that will vest immediately is

Explanation / Answer

.a Maximum contribution =$5,500 if filing return as single

If filing return jointly as married couple:

$11,000 if you create one IRA for your spouse

Maximum total deduction contribution to the IRA is

$11,000

.b Simple $401(k) plan:

Simple IRA contributions are immediately vested. It can be withdrawn any time

The amount of his total contribution for the year is

$2,520

and the employer's total contribution is

$1,260

The amount that will vest immediately is

$3,780

Maximum total deduction contribution to the IRA is

$11,000