"The Standard & Poor's Index Versus Active (SPIVA) methodology is designed to provide an accurate and objective apples-to-apples comparison of funds’ performance versus their appropriate style indices, correcting for factors that have skewed results in previous index-versus-active analyses in the industry. SPIVA scorecards show both asset-weighted and equal-weighted averages, include survivorship bias correction to account for funds that may have merged or been liquidated during the period under study, and show style consistency for each style group across different time horizons." (quoted from the SPIVA Overview webpage 05/02/07)

According to Morningstar's Factsheet for Funds, "The Morningstar Rating (TM) is a quantitative assessment of a fund's past performance--both return and risk--as measured from one to five stars."

Within the Morninstar.com "Funds" section, look for and click on a link for the "Using the Star Rating" PDF document, which was roughly in the middle of the webpage when accessed on November 18, 2007.

Beginning in 2006, a 401(k) or 403(b) plan (but not a SARSEP or SIMPLE IRA plan) may permit an employee to irrevocably designate some or all of his or her elective contributions under the plan as designated Roth contributions. See this IRS web page for more information.

"Social Security Online: The Official Website of the U.S. Social Security Administration"

Choose a Benefit Calculator
"Social Security Online: The Official Website of the U.S. Social Security Administration"

Social Security Actuarial Resources
"Social Security Online: The Official Website of the U.S. Social Security Administration"

Morningstar.com investor information website

Morningstar is a leading source of reasonably detailed information on many publicly traded investments -- particularly regarding investment funds such as mutual funds, exchange traded funds, annuities, separate accounts, etc. While Morningstar charges various subscription fees for certain services, the Morningstar.com website offers a significant amount of information that does not require a subscription fee. Because websites often change, it is not possible to list specific Internet links that will remain usable over time. Instead, if you wish to use Morningstar.com, simply go there and select first the category of investment that you are researching. Next, either choose one of the many screening tools that are offered or and use the website's search facilities.

Publications
Internal Revenue Service -- United States Department of the Treasury

Frequently Asked Questions about Individual Retirement Arrangements (IRAs)
Internal Revenue Service -- United States Department of the Treasury

Frequently Asked Questions
Internal Revenue Service -- United States Department of the Treasury