"Act like you expect to get into the end zone"

                                    - Joe Paterno

ELIGIBILITY

Available to eligible investors with earned income at least equal to the amount contributed but not more than the following limits:

Tax Filing Status - Single or Head of Household

2006 Modified Adjusted Gross Income (MAGI)

Contribution

$95,000 or less

Maximum

$95,001-$109,999

Partial

$110,000 and over

None


Tax Filing Status - Married - Joint Return


2006 Modified Adjusted Gross Income (MAGI)

Contribution

$150,000 or less

Maximum

$150,001- $159,999

Partial

$160,000 and over

None


Tax Filing Status - Married - Filings Separately


2006 Modified Adjusted Gross Income (MAGI)

Contribution

$10,000 or less

Partial

$10,000 and over

None


Important Deadlines

Contributions must be made by April 15 (or the next business day if April 15 is a weekend or a holiday) for the previous tax year.