This talks about small businesses

1. Small Business Investment
Presentation
Thomas Lincoln & Associates
1Samantha Malchak

2. Thomas Lincoln & Associates Advisors
• Independently owned and managed
• 25 years of investment experience
• Relationship-driven client service
• Quantitative investment process
2Samantha Malchak

3. Overview
• Investment Process and Characteristics
• Investment Review
– Evaluate Financial Status
– Formulate Guidelines
• Investment Strategy
– Select Investments
– Review & Report Status
3
Maturity
Quality
Sector
Buy/Sell
Allocation
Samantha Malchak

4. Basic Strategy
4
Investment
Evaluate
Formulate
Select
Review
Samantha Malchak

5. Review Status
• Current Financial Status
– Review expectations
– Establish objectives
• Formulate Guidelines
– Establish asset allocation
• Select Markets
– Risk
– Stability and Growth
5Samantha Malchak

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
6Samantha Malchak

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
7Samantha Malchak