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Thứ nhất, đường cong lãi suất kỳ hạn đã san bằng, làm cho trái phiếu ngắn hạn gần gũi hơn với CTD hơn so với dự đoán do sự dịch chuyển song song May mắn thay, các quy tắc tương tự như trong hầu hết các bang, các cấu trúc kinh doanh đã được thông qua bởi tất cả hoặc gần như tất cả 50 tiểu bang. | Types of Hedge Fund Investors 43 SEP-IRA in a particular year income must be less than 200 000. Because of the higher contribution limits more than 10 times larger than the maximum IRA contribution SEP-IRA plans are more likely to have sizable balances than traditional IRAs even though SEP-IRAs were created more recently in 1998. 401 k Plans A 401 k plan is a voluntary defined contribution plan. Workers set aside part of their salaries to invest in a tax-deferred fund. Often employers match or partially match contributions to employee 401 k plans. Contributions are limited to 12.5 percent of income capped at 12 000. Because 401 k plans have been in existence for many years and have become very common many workers have 401 k balances that are high enough to invest in hedge funds especially if the participating hedge fund or funds reduces the required minimum investment. A small number of companies have begun to offer hedge fund alternatives in their 401 k plans. Goldman Sachs and Mesirow Financial two broker-dealers that are actively involved in the hedge fund business offer one or more hedge fund choices in their company plans. CS First Boston allowed employees to invest in the Campbell Fund probably more accurately described as a commodity pool and enjoy hedge fund type returns beginning 25 years ago. Roth IRA The Roth IRA differs significantly from the plans described earlier. Contributions to a Roth IRA do not reduce taxable income so the Roth IRA does not enjoy the benefit of investment return on a deferred tax liability on earned income. However investors pay no tax on either principal or investment return withdrawn from a Roth IRA. Because hedge fund returns are mostly taxed as ordinary income it makes sense to place hedge fund assets in a Roth IRA and to hold common stocks in an ordinary investment account to get the benefit of reduced tax rates and deferred tax liability on long-term capital gains on the stock. Several provisions limit the ability of hedge
