• Keep more of what you earn through tax-deferred growth
• Save for retirement with pre-tax dollars
• Withdraw assets tax-free for retirement after age 59½ (Roth 401(k)/ Roth IRA)

Participating in the tax-advantaged accounts for which you're eligible may offer one of the best ways of accumulating assets over the long-term. But which of these programs makes the most sense for you, given your unique circumstances and their combination of benefits, requirements and constraints? I can help you determine an appropriate mix across the following retirement asset tax baskets:

Here are a few guidelines to consider:

• You should consider participating in an employer plan such as a 401(k) or 403(b), if available. These plans enable you to save for retirement with pre-tax dollars and accumulate assets tax-deferred.
• If you're eligible to contribute to a Roth IRA, consider establishing one and contributing to it annually. You'll not only accumulate assets tax-deferred but you'll potentially be able to withdraw them tax-free at retirement.
• The $100,000 MAGI limit for converting eligible retirement savings accounts to a Roth IRA is eliminated beginning in 2010. We can discuss whether a Roth IRA conversion is appropriate for your needs and goals.
• If you're not eligible for a Roth IRA, you should consider establishing and contributing to a traditional IRA annually.
• Annuities also offer tax-deferred growth opportunities, with no IRS-imposed contribution limits (although they may be subject to insurance company maximums).
• You should realize that different retirement programs have different, and complex, requirements and constraints concerning eligibility, participation and the circumstances under which money can be withdrawn.

The Value of Tax-Deferral
Contributing to an IRA or other tax-advantaged program makes sense at any age. Here's how much you can accumulate over various periods of time by contributing to an IRA on a regular basis:

¹ This hypothetical example is provided for illustrative purposes only and is not meant to represent the performance of any specific investment product. Data assumes a 50-year-old making annual January 1 contributions of $6,000 for 2009 and each year thereafter until the age of 65. This illustration does not take charges, commissions, fees or expenses into consideration.

² A 50-year-old individual can save an extra $175,946 for retirement in only 15 years. A married couple, both aged 50, can save an extra $351,892 in 15 years ($175,946 x 2).

Neither UBS Financial Services Inc. nor its employees or agents provide tax or legal advice. You must consult your tax and legal advisors regarding your personal circumstances.