Traditional 401(k)s versus the new Roth 401(k)s

Abstract

example 10-15 years before the expected date) the tax implications of receiving various forms of retirement income become more important. As all tax-deferred contributions and the accumulated investment income will be taxed as ordinary income for the individual upon withdrawal, the tax rate applied to this income during retirement becomes an important issue. Clearly, the higher the tax rate during retirement, the less income an employee will receive, other factors the same. Considering the current and future projected government deficits and funding problems along with the threat of rising inflation, the long-term prospects for lower or the same US Federal and state tax rates appears dim. Due to the likelihood of higher future tax rates, many workers would like the

Effective temperatures of magnetic chemically peculiar stars from full spectral energy distributions

“…Surface gravity of these stars is usually determined from other observations, e.g. profiles of Balmer lines or β-index (Adelman & Rayle 2000). Unfortunately, the Balmer line profiles in mCP stars are subject to modifications due to the Lorentz force influencing the effective gravity in high-atmospheric layers (Stȩpień 1978).…”

“…Many attempts to determine effective temperatures of mCP stars can be found in literature. Unfortunately, most of them are based on photometry or, at best, on visual parts of SED (Hauck & North 1993;Sokolov 1998;Adelman & Rayle 2000). As a result, they are prone to systematic errors arising from peculiar SED and uncertain reddening corrections.…”

The extraordinary photometric changes of the CP2 star HR 7224

“…Adelman (2002) located HR 7224 on the HR diagram. By plotting evolutionary tracks, he found it has a mass of about 3.7 M ⊙ .…”

Pulsation models for the roAp star HD 134214

“…Mathys et al (1997) obtained a mean surface magnetic field 〈 B s 〉 of 3.1 kG from the Zeeman splitting pattern, but found no measurable longitudinal fields in HD 134214. They also found a slight modulation of the mean field strength with a period of 4.15 d, although Adelman (2000) found no long‐term variation in the mean light. If the periodicity indicates the rotation period of HD 134214, it corresponds to an equatorial velocity of ∼20 km s −1 .…”