5. Vocabulary - Self-directed retirement programs What does it mean? The retirement planning conversabons usually involve the employer-employee relationship. For in tetirement programs also allow them to plan for their retirement. Match the self-directed retirement program terms on the right with the descriptions of the terms complete definitions, but there is only one possible answer for each term.) Description \begin{tabular}{|c|} \hline Individual retirement arrangement (or account) \\ \hline Investment decsions \\ Koogh plans \\ Nondeductble IRA \\ \hline Rollower \\ \hline Roth iRA \\ \hline Self directed retirement plans \\ \hline SEP plan \\ \hline Traditional IRA \\ \hline Withdrawals \\ \hline \end{tabular} For Keogh and IRA accounts, the magic age is 591/2 or wh bet subpect to a 10% penaliy Couples filing pointly with adjusted gross incomes of up to $193,000 (\$131,000 for tingle fiers) can open this type of account, whthout regard to participation in an employer retrement program An individual, who decides which imvesiments to boy and sell, desigm this retiement plan For small buiness owners, parbcularly those with no employees, thes plan si simple and easy to adminster