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these accounts are often described as self-directed ), allocating the funds among a selection of stock, bond, and cash investment funds chosen by your employer, and in some cases company stock. Investment gains aren t taxed until the money is withdrawn. Who quali es: Either your company offers a plan like this or it doesn t. If it does, every employee is eligible, but the timing of when you can start contributing money and get matching contributions from your employer depends on the rules for your company plan (often it hinges on how long you have worked there). At most companies, you can enroll immediately in your 401(k) on your rst day of employment. But some companies make you wait a year or even more. At many companies, too, there is a waiting period, called a vesting period, before you can consider the money the company has contributed to your account as yours. In other words, if you leave your employer before you vest, then you forfeit any of the matching money your company has chipped in. (The money you have contributed is yours to take with you, of course.) Yearly contribution limit: In 2002, the maximum contribution limit is $11,000. (Over the following four years, that limit will rise $1,000 a year to $15,000 in 2006.) But this amount may vary, depending on how much you earn a year and the rules of your company plan. Tax bene ts: Pretax money goes into 401(k) accounts. Investment gains aren t taxed until the money is withdrawn. Distribution: Any withdrawals (assuming you have retired) will be taxed as income.

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Ensure that the communication diagram represents a cohesive sequence that would, for example, manage the storage or retrieval of data in a database. The semantic meaning behind each message in a communication diagram corresponds to the meaning of each operation of a class on the class diagram. Check if a return protocol is implied or if it needs to be shown explicitly. Check if the communication diagram depicts creation and destruction of objects. If so, ensure that the objects are created at the right time and place. Is the communication diagram based on a pattern If so, check the pattern on which it is based to ensure that it is used correctly. Communication diagrams are unable to show if-then-else scenarios properly. Check if there are alternative ows in a sequence and create separate communication diagrams for them. 5.5.4 Aesthetic Checks for Communication Diagrams

means the stock will be more volatile, since a large order to buy or sell shares can in uence the stock s price dramatically. A large oat will mean a stock is less volatile. Since small-capitalization stocks tend to have less shares outstanding than larger companies, their oat is smaller and they tend to be more volatile. The same is true for closely-held companies. oating an issue Offering stocks or bonds to the public. It can be an initial public offering or an offering of new issues by companies that are already public. 401(k) plan An employersponsored retirement savings plan funded by employees with contributions that are deducted from pretax pay. Employers frequently add matching contributions up to a set limit. Employees are responsible for managing the money themselves, allocating the funds among a selection of stock, bond, and cash investment funds. Investment gains aren t taxed until the money is withdrawn. 403(b) plan A retirement savings plan for employees of colleges, hospitals, school districts, and nonpro t organizations. The plan, which is similar to the 401(k) plan offered to many corporate employees, is funded by employees with contributions that are deducted from pretax pay. Employees manage the money themselves, selecting from xed and variable annuities and from mutual funds. Investment gains aren t taxed until the money is withdrawn.

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