Similarities:

· Maximum contributions: If you will be under 50 at the end of 2011, you can contribute up to $5,000 or your taxable compensation, whichever is lower.

· Catch-up contributions: Those age 50+ at the end of 2011 can make an additional “catch-up” contribution of $1,000, for a total contribution of $6,000 or your taxable compensation, whichever is lower… [311 word article, May 2010]