RETIREMENT & FINANCIAL PLANNING REPORT ISSUE
THURSDAY, DECEMBER 23, 2004 

Publisher's Announcement:
We will not be publishing our newsletters next week. Our
office will be closed for a much needed vacation. We will
however, have our 24/7 customer service order lines open
to call and place your book orders at (888) 333-9335 or 
as you know our website is always up and never takes a break.
Happy Holidays to all of you from all of us here at FEDweek!

FEDweek is the largest information resource in the federal
government with now over one million weekly readers. 
********************************************************
Valuable Information for the Federal Family
2004 Interactive Federal Leave Record at
http://www.fedweek.com/Services/default.asp 

FEDweek Weekly Electronic Newsletter
Go to http://www.fedweek.com to Sign Up-FREE! 

Brand New
Federal Manager's Daily Report
http://www.fedweek.com/subscribepopup.htm 

Job Bulletin Board
Federal Job Search
http://www.fedweek.com/Jobs/default.asp 
*******************************************************
In This Week's Issue:
1. Tax-Free Fortnight
2. Do You Understand How To Get The Most Out Of Your
Retirement Benefits?  
http://fedweek.sparklist.com/t/294999555/756628/3/0/  
3. Trade Bait
4. On The Margin
5. A Vacation From Taxes
6. On The Money
7. From Tax-Exempt To Taxable
8. Special Extension Until December 31, 2004 
***********************************************************

1. Tax-Free Fortnight
If you own a second home, you probably can deduct your outlays 
for mortgage interest and property taxes, just as you can for 
your primary residence. Moreover, you can rent a home--including 
a vacation home--for up to 14 days a year without having to 
report any rental income. (You can't claim rental-related tax 
deductions, though.)

This might be a lucrative opportunity if you own a place near 
a major sports event. Also, resort homes may command high rents, 
tax-free, for summer fun or winter sports. However, if you go 
over the 14-day mark, all the rental income must be reported. 
So it probably doesn't make sense to rent your vacation home 
for, say, 15 or 16 days a year.

2. Do You Understand How To Get The Most Out Of Your
Retirement Benefits?  
http://fedweek.sparklist.com/t/294999555/756628/3/0/  

These seminars will focus on the benefits of the system. We 
believe that retirement planning involves two primary areas: 

"How do I get it (enough money)?" (the area everyone focuses on) 
and 

"How do I not lose it?" (This is the financial risk area that
 many overlook. We dont want an ignored risk to snatch your 
retirement away at the last minute)
 
This comprehensive 3-day program will provide the participant
with valuable information about retirement planning and ways to 
ease the transition into retirement.

How can I increase the guaranteed monthly pension income by 
as much as 10 - 20%
General understanding of the Federal retirement programs 
TSP strategies 
Why asset allocation is important
http://fedweek.sparklist.com/t/294999555/756628/3/0/  
FEDweek has partnered with two of the most respected 
federal retirement and estate planning training 
organizations to provide federal employees with the 
highest quality of seminars related to your federal 
retirement, financial and estate planning.  
Go to http://fedweek.sparklist.com/t/294999555/756628/3/0/ to see 
the full 2005 seminar location schedule. 

Check with your supervisor. Some Agencies pay for this seminar!

These comprehensive programs will provide the participant 
with valuable information about retirement planning and 
ways to ease the transition into retirement. The seminar 
speakers, all experts in their field, will challenge you 
to ask tough questions. These seminars are broken down 
into a number of components that discuss considerations 
necessary for planning for retirement,including:
 
FEDERAL RETIREMENT BENEFITS
THRIFT SAVINGS PLAN
INSURANCE, MEDICARE AND SOCIAL SECURITY BENEFITS
FINANCIAL AND TAX PLANNING
ESTATE PLANNING
LIFE AFTER RETIREMENT AND SECOND CAREERS

For more info on these retirement planning seminars, go to
http://fedweek.sparklist.com/t/294999555/756628/3/0/. Also, pass
the word along to your colleagues that there will also be
multi-seminar attendee discounts for employees attending
from the same agency office location.
 
Publisher's Note:
All Seminar Attendees Who Register For Any Retirement 
Planning Seminar Will Two Valuable FEDweek 
Publications FREE!

3. Trade Bait
Selling a fund with unrealized losses allows you to offset 
capital gains elsewhere in the portfolio. If you harvest 
losses regularly, you can save thousands of dollars over the 
years. Many financial advisors use exchange-traded funds 
(ETFs) in tax-swapping strategies because they are easily 
traded, diversified, and tax-efficient. There might be 
multiple ETFs tracking a particular segment of the market, 
such as large-capitalization stocks.

For example, two popular ETFs track large-company U.S. stocks: 
S&P 500 SPDR (SPY) and iShares Russell 1000 (IWB). You can 
hold on to one of these ETFs, take a loss if it drops, and 
switch to the other. This approach allows you to take a tax 
loss while remaining invested in large-caps, so as not to miss 
any rally. A similar strategy in the small-cap asset class 
might use the iShares Russell 2000 Index (IWM) and iShares 
SmallCap 600 Index (IJR).

These ETFs probably will not be considered "substantially 
identical" by the IRS. However, if you swap between two ETFs 
tracing the same index, the loss might not be recognized, 
for tax purposes. 

ETFs may be more effective than mutual funds for frequent 
harvesting or portfolio rebalancing because they don't charge 
redemption fees for short-term trading. Some mutual funds 
impose fees for shares bought and sold quickly.

4. On The Margin
When you get a margin loan from your broker, you're gaining 
access to a low-interest line of credit secured by investments. 
You shouldn't rely upon margin loans to finance an extravagant 
lifestyle. On the other hand, margin may be worthwhile if used 
for solid investments such as real estate, proven stocks, or 
the exercise of stock options.

As a rule of thumb, you should control your risks by keeping 
margin down to no more than 15 percent of your portfolio. If the 
loan balance is pushed to the limit (50 percent of portfolio 
value), you risk a margin call, which means you must put up 
more cash or securities. When you get margin calls, consider 
them to be yellow flags, indicating you should proceed with more 
caution. If you get margin calls, here's how to slow down:

Don't borrow any more on margin. 
Negotiate with your brokerage firm for a lower interest rate or 
shop around for a lender with better terms. 
Pay off the loan, even if it takes you three years to do so.
Once the loan is paid off, keep your margin loans down to a 
moderate level.

5. A Vacation From Taxes
Under current law, you can avoid paying tax on up to $250,000 
worth of gains when you sell a primary residence. This exclusion 
goes up to $500,000 if you're married. To qualify, you must have 
owned and lived in the house for at least two of the five years 
preceding the sale, and not used this exclusion during the 
previous two years.

An additional tax shelter may be used if you own a second home. 
After you sell your primary residence, taking up to $250,000 or 
$500,000 worth of tax-free gains, you can move into your 
vacation home.

Once you've lived there for at least two years, you can sell that 
house and take another $250,000 or $500,000 exclusion. You might 
have to pay some tax on any prior depreciation deductions but that 
may be a modest price to pay for otherwise tax-free gains.

6. On The Money
The U.S. Census Bureau reports that �e-commerce� (Internet) sales 
have increased to almost $16 billion per quarter from $6 billion 
in 1999. Amid concerns over fraud and identity theft, online 
payment alternatives are being sought for safety as well as 
convenience.

When you set up an online currency account, you have to reveal 
banking or credit card information only once, rather than for 
each purchase. Once you open an account, you can send funds to 
anyone with an e-mail address. Your money can be withdrawn by 
check or transferred to a bank account.

Some firms offer prepaid cards so you never have to provide 
information over the Internet. Others allow you to have payments 
charged to your phone bills while still others have voice transfer 
services. Leading entrants include PayPal, Internetcash, 
EChargePhone, and WebMoney.

7. From Tax-Exempt To Taxable
For some municipal bonds, interest is exempt from regular income 
tax but subject to the alternative minimum tax (AMT). Thus, if 
you have to pay the AMT and you own such bonds, the interest 
becomes taxable.

The killer, for many people, is an "adjustment" for state and 
local income and property taxes. If they're substantial, in 
relation to your income, these items alone can throw you into 
the AMT. As your income (and the value of your home) increases 
and you pay more in state and local tax, you'll increase the 
risk of owing the AMT.

In recent years, local governments have increased their issuance 
of AMT debt (municipal bonds used to finance infrastructure 
projects), so there are a lot of bonds outstanding that may 
subject you to the AMT. In general, an AMT bond might reward 
you with an extra 20 basis points, or 0.2 percent.

Instead of earning 5 percent, you might earn 5.2 percent. On a 
$100,000 municipal bond portfolio, that's the difference between 
$5,000 and $5,200 in interest income per year. Considering the 
tax exposure, the extra yield won't be meaningful.

8. Special Extension Until December 31, 2004 

To: All Federal Agencies, Libraries and Employees: 
Due to the large volume of bulk orders from federal agencies,
and single purchases from federal employees that we've continued
to receive after last week's deadline for ALL orders for The 
Federal Employees Handbook receiving their FREE copy of FEDweek's
Book of Answers, our publisher, Don Mace has decided to extend
this FREE offer through December 31st, 2004! We know a lot of 
have been probably taken time off in the last couple of weeks
because of the upcoming holiday season and many of you were 
unable to take advantage of this SPECIAL FREE BOOK OFFER. 
Well, now you can! 

2005 Federal Employees Handbook Including F R E E Book of Answers 

To: All Federal Agencies, Libraries and Employees 
Tuesday: December 21, 2004 
Special Announcement From FEDweek

FREE OFFER EXTENDED UNTIL DECEMBER 31ST--GET YOUR ORDER IN NOW! 

The 2005 Federal Employees Handbook Just Published--Only $9.95 (For Both) 
Now Available For Immediate Shipment 
http://www.fedweek.com/feh.htm 

The #1 Selling Publication to the federal community,
THE FEDERAL EMPLOYEES HANDBOOK Has Just Been Completely Updated
and Expanded for 2005 and is Now Available for Immediate Shipment
for Bulk Federal Agency Distribution and Individual Orders to 
Federal Employees. Don't let others take your money now and make
You wait several months for delivery. 

Go to http://www.fedweek.com/feh.htm or please
continue reading. Please Pass This Important Publication/Press 
Release Along to Your Colleagues! 

FREE BOOK OF ANSWERS OFFER EXTENDED UNTIL DECEMBER 31ST AT MIDNIGHT!

We will Ship it out to you immediately--Along With FEDweek's 
"Book of Answers"--100% FREE! (Limited One Book per order)
http://www.fedweek.com/feh.htm 

The Book of Answers, one of FEDweek's most popular selling 
Book and combined with the 2005 Federal Employees Handbook
(both for only $13.95 is an unbeatable collection of the 
most up to date information you need to stay ahead.Here's 
just a few reasons why: 

Just A Few Facts About FEDweek's Book of Answers
It will help you determine what you magic retirement age 
should be http://www.fedweek.com/feh.htm 

This comprehensive publication contains complete answers, 
expert advice and guidance to nearly every question, situation 
or life event that a federal employee or retiree experiences, 
that's why this publication is appropriately nicknamed 
"The What If Book". 

What if? is a question we have heard time and again from 
our readers who simply don't know what effect a change in 
status (marriage, divorce, illness, outside work, leaving 
government, etc.) will have on their government job and 
benefits. What if I get married-or divorced? What if I 
leave government before I'm eligible to retire? What if I 
want to supplement my government salary with outside 
income? What if I'm sidelined by a serious medical problem? 
What if I come back to work after retirement? The list goes 
on and on. Yet there has never been a resource designed to 
directly address these questions as they are really asked. 
Until now. Take a look at just some of the questions 
that this valuable book answers: 
What If... 

I Hit a 'Magic Number'? 
My Family Members Marry or Hit Magic Numbers? 
I Get Married? 
I Get Married After Retirement? 
We Adopt or Have a Child? 
I'm Divorced or Separated? 
I Move? 
I Die or a Family Member Dies? 
I Have a Financial Emergency? 
I Want to Supplement My Salary? 
I'm Offered a Gift? 
I Accumulate Frequent Traveler Credits on Official Travel? 
I'm Offered a Buyout to Leave Service? 
I Have a Financial Claim Against My Agency? 
I or Family Members Have a Medical Emergency? 
I Exhaust My Leave? 
My FEHB Claim Was Denied? 
I Have a Life-Threatening Condition? 
I'm Permanently Disabled? 
I Die While Receiving Compensation Benefits? 
I Want To Change or Drop My Life Insurance Coverage? 
I Want to Change or Drop My Health Insurance Coverage? 
I Become Eligible for Medicare? 
I Want to Name or Change Beneficiaries? 
I Leave Government Before Retirement Eligibility? 
I'm Offered Early Retirement? 
I Retire? 
I Don't Get My Annuity Payment On Time? 
I Need Help? 
I Return to Government Employment after Retiring? 
I Retired With a Buyout? 
I Retired on Disability? 
My Reemployment Ends? 
I Die While Reemployed? 

REMEMBER, THE BOOK OF ANSWERS IS 100% FREE WHEN YOU PLACE
YOUR ORDER THE 2005 FEDERAL EMPLOYEES HANDBOOK--OUR FLAGSHIP
SEVEN YEARS RUNNING. 

The answers you'll receive in The Book of Answers compliments 
perfectly with your new Federal Employees Handbook. 
*********************************************************
Go to http://www.fedweek.com/feh.htm 
to place your order for Your 2005 Federal Employees Handbok 
Planning Guide now and get your FREE Book of Answers. 
********************************************************** 
SPECIAL NOTE FROM DON MACE, PUBLISHER, FEDWEEK 
FEDWEEK'S 2005 FEDERAL EMPLOYEES HANDBOOK-
THERE'S NO SUBSTITUTE 

Dear Federal Employee, Over the 30-plus years that I've been 
writing news for federal employees I think I've seen just about 
all there is to see when it comes to your federal pay and your 
benefits. 

And I've seen, all too many times, how employees-even after 
careers spanning decades-get nailed by laws or regs they just 
didn't know anything about, and were at a loss as to how to 
get themselves out of these administrative (and sometimes 
legal) jams. And I've seen them lose money simply by not 
knowing enough about their pay and benefits. 
In short, they needed help. 

So, I set about gathering pertinent laws and regs from all 
over the federal government, interpreting them so they would 
make sense to everyone, and then put them into a single 
volume that employees can use to become fully aware of the 
benefits they are entitled to (and should be receiving), 
their job protections, and their often complicated 
compensation systems. I named it, appropriately enough, 
the Federal Employees Handbook. We have just published the 
brand new 2005 version and it contains the absolute latest 
critical information that affects you and your family. 

Our 2005 Federal Employees Handbook is not a mere collection of 
government handouts, dot com downloads or simple paste jobs; 
it's thoughtful and written in plain-English-just for you-
by our veteran-team of federal experts that will keep you 
out of trouble and make you aware of potential pitfalls-as 
well as opportunities. 

You know you're getting a top quality, well-written and 
thoroughly researched publication when you see the 
genuine "FEDweek" logo. Below is a more detailed look 
at our New 2005 Federal Employees Handbook. 
Please pass the word along to your colleagues and please 
do read on. 

As always, my best to you, 
Don Mace
Publisher, FEDweek 

Please Continue Reading or go to
http://www.fedweek.com/feh.htm to place
your secure order online. 

For 2005, the Federal Employees Handbook has been 
completely revised and expanded and is still only $9.95! 
Written by our veteran team of experts, the 2005 Federal 
Employees Handbook contains the very latest critical 
information on your federal pay and benefits and workplace 
policies and will help you take full advantage of your 
opportunities and avoid costly mistakes. Take a look at 
just some of what's new for 2005 in this handbook: 

Special personnel rules affecting the federal employees 
becoming part of the new Department of Homeland Security 
The correct procedures in case of terrorist attack or 
other emergencies 
The latest information the new Long-Term Care Program: 
Eligibility, benefit choices, and premium considerations 
The government's new "alternative" hiring authorities that 
can affect current employees as well as outside applicants 
What the new government-wide buyout and early out 
authorities mean: when they will be offered, the restrictions 
applying, and your chances of getting an offer 
Situations in which it might make sense-or not-for you to 
drop your FEHB coverage for Tricare or CHAMPVA coverage 
New policies on keeping frequent traveler benefits 
earned while on official travel for personal use 
New policies on limitations of premium pay 
Flexible spending accounts-who can use them, for what, 
and how much they might be worth to you 
The latest on pay flexibilities that agencies can use 
to increase your pay apart from basic salary increases 
The new hostile fire pay authority 
Latest policies on building your Thrift Savings Plan 
account through "catch-up" contributions 
New requirements to allow employees to telecommute 
TSP's new computer system 
How to coordinate coverage under FEHB and Tricare 
The latest on benefits such as student loans, childcare
subsidies and public transit subsidies that can put added 
money in your pocket 
The new authority for agencies to reimburse employees for 
expenses needed for professional credentials 
Policies that restrict the giving and acceptance of gifts 
by federal employees 
What the newly revised policies on premium pay could mean 
to your work schedule and compensation 
New policies on continued government-paid health insurance
for federally employed Reservists called to active duty 
The latest on ethic rules, such as restrictions on giving 
and acceptance of gifts by federal employees 
An explanation of the little-publicized referral bonus 
authority 
An explanation of the relationship between FEHB and the 
new federal long-term care insurance benefit 
The latest on pay flexibilities that can put more money 
in your pocket 
And much more! 

PLUS, COMPLETELY UPDATED INFORMATION ON:
Federal Pay Systems, Pay and Compensation Policies, Health 
Insurance, Life Insurance, Retirement, The Thrift Savings 
Plan, Social Security, Medicare, Taxation of Federal 
Benefits, General Employment and Workplace Rules, 
Employment Restrictions, Veterans' Rights and Preference, 
On-the-Job Injuries and Illnesses, Downsizing Policies, 
Directory of Unions and Other Groups, Appealing Agency 
Actions Against You, Alternative Dispute Resolution, Leave 
and Other Forms of Time Off, Survivor Benefits 
Travel, Transportation, Per Diem and Relocation Allowances,
And much, much more! 
********************************************************** 
HOW TO GET YOUR 2005 FEDERAL EMPLOYEES HANDBOOK 
The 2005 Federal Employees Handbook is still only $9.95 
(plus $4.00 s&h) and you can go to 
http://www.fedweek.com/feh.htm to place
your secure order online or call our 24 hour order line 
at (888) 333-9335. You may also mail your order request
with payment of $13.95($9.95 plus $4.00 s&h) to 
FEDweek: P.O. 5519, Glen Allen, VA 23058. 

QUANTITY DISCOUNTS ARE AVAILABLE:
Quantity discounts are available for federal agency 
Distribution. To view these discounts go to
http://www.fedweek.com/feh.htm or ask
one of our representatives about them when you call to 
place your order. 
**********************************************************
Remember...
If you call our toll-free number to place your order, don't 
Forget to ask for your FREE Book of Answers. 
(Limited One Book per order) 

Due to the large volume of bulk orders from federal agencies,
and single purchases from federal employees that we've continued
to receive after last week's deadline for ALL orders for The 
Federal Employees Handbook receiving their FREE copy of FEDweek's
Book of Answers, our publisher, Don Mace has decided to extend
this FREE offer through December 31st, 2004! We know a lot of 
have been probably taken time off in the last couple of weeks
because of the upcoming holiday season and many of you were 
unable to take advantage of this SPECIAL FREE BOOK OFFER. 
Well, now you can! 

FEDweek
Publisher, Don Mace
VP of Marketing, Kevin Couch
Website: http://www.fedweek.com 
11541 Nuckols Rd. Suite D
Glen Allen, VA 23059




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