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Small Business Plans

Click on a plan for more information.
 AIM Solo
401(k)®		 SEP
IRA		 SIMPLE
IRA		 Age-
Weighted		 New
Comp.		 Super Comp. Safe Harbor
401(k)		 Profit
Sharing
Plan		 401(k)
KEY FEATURES
Cannot maintain any other plans     check            
Minimal paperwork & reporting   check check            
Full-service recordkeeping recommended check     check check check check check check
Loans check     check check check check check check
Mandatory employer contributions     check     check check    
Contributions can vary with cash flow check check   check check     check  
Pretax salary deferral contributions check   check     check check   check
WHO CAN ESTABLISH
The self-employed1, partnerships, S-corporations, C-corporations and nonprofit groups check check check check check check check check check
Governmental agencies   check check check check     check  
ANNUAL EMPLOYER CONTRIBUTIONS
Total employer contribution to the plan cannot exceed 25% of total eligible pay. Each participant's contribution cannot exceed lesser of 100% of pay or $46,000 in 20082 and $49,000 in 2009.2 check     check check check check check check
Required match or profit sharing contribution     check     check check    
EMPLOYEE PRETAX CONTRIBUTIONS
2008 (under age 50) $15,500   $10,500     $15,500 $15,500   $15,500
2009 (under age 50) $16,500   $11,500     $16,500 $16,500   $16,500
2008 (age 50 & older) $20,500   $13,000     $20,500 $20,500   $20,500
2009 (age 50 & older) $22,000   $14,000     $22,000 $22,000   $22,000
ANNUAL FEES
$10 per participant, drafted automatically   check check            

1If self-employed, compensation is earned income.

2Annual compensation limit: $230,000 in 2008 and $245,000 in 2009. Calculations of maximum total plan contributions and participant limits are complex and require knowledge of IRS regulations. Consult your tax advisor.

This information does not constitute tax advice. Please consult your tax advisor about your particular situation.

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Invesco AimSM is a service mark of Invesco Aim Management Group, Inc. Invesco Aim Advisors, Inc., Invesco Aim Capital Management, Inc., Invesco Aim Private Asset Management, Inc. and Invesco PowerShares Capital Management LLC are the investment advisors for the products and services represented by Invesco Aim; they each provide investment advisory services to individual and institutional clients and do not sell securities. Please refer to each fund’s prospectus for information on the fund’s subadvisors. Invesco Aim Distributors, Inc. is the U.S. distributor for the retail mutual funds, exchange-traded funds and institutional money market funds and the subdistributor for the STIC Global Funds represented by Invesco Aim. All entities are indirect, wholly owned subsidiaries of Invesco Ltd.

Consider the investment objectives, risks, and charges and expenses carefully before investing. For this and other information about AIM funds, please obtain a prospectus from your financial advisor and read it carefully before investing.

NOT FDIC INSURED MAY LOSE VALUE NO BANK GUARANTEE

Invesco Aim Management Group, Inc. data unless otherwise noted.

Invesco Aim Distributors, Inc. 12/2008

© 2009 Invesco Aim Management Group, Inc. All rights reserved.