This presentation provides an overview of Thomas Lincoln & Associates' small business investment process and strategies. They use a quantitative investment process focused on maturity, quality, sector, and buy/sell allocation. Their basic strategy is to evaluate a business's financial status, formulate guidelines, select investments that meet those guidelines, and regularly review and report on the status. The presentation also summarizes various individual retirement account (IRA) and pension plan options for small businesses, including contribution limits and tax implications.

1. SMALL
BUSINESS
INVESTMENT
PRESENTATIONT H O M A S L I N C O L N & A S S O C I AT E S
1

2. THOMAS LINCOLN &
ASSOCIATES ADVISORS
• Independently owned and managed
• 25 years of investment experience
• Relationship-driven client service
• Quantitative investment process
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3. OVERVIEW
• Investment Process and Characteristics
• Investment Review
– Evaluate Financial Status
– Formulate Guidelines
• Investment Strategy
– Select Investments
– Review & Report Status
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Maturity
Quality
Sector
Buy/Sell
Allocation

4. BASIC STRATEGY
• Investment
– Evaluate
– Formulate
– Select
– Review
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5. REVIEW STATUS
• Current Financial Status
– Review expectations
– Establish objectives
• Formulate Guidelines
– Establish asset allocation
• Select Markets
– Risk
– Stability and Growth
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6. THE IRAS
Eligibility
Annual
Contributions
Distributions Taxes
Roth
IRA
Anyone
Single: $100k
Married:$166k
Maximum
Single: $5k
Married: $10k
No age req. after
59 ½ Lump sum
or installments
No tax after 59 ½
Penalty before
59 ½
IRA
Anyone Lesser of $5k
or 100% of
earned income
70 ½ age req.
Lump sum or
installments
Income tax
applies
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7. OTHER PENSION PLANS
Eligibility
Annual
Contributions
Contribution
Type
Taxes
Keogh
Self employed
Sole proprietors
Maximum: $40k
or 25% of
employee
compensation
By employer 2
part plan Pre-tax
Income tax
applies
SEP- IRA
Self employed Maximum: 40k or
25% of
compensation
By employer Pre-
tax
Income tax
applies
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