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fill Podasta USA ACCOUNTS FEBRUARY 11, 1999 I. Issues that Need to be Decided in Order to Announce Plan Issue #1: Age restrictions, earnings requirements, maximum contribution, and coordination with IRA limits Issue #2: How would the flat contribution and match rate vary with income and marital status? Issue #3: How would contributions and withdrawals be taxed? II. Issues that Could Potentially Be Included in Announcement Issue #4: How would USAs be coordinated with other pensions? Issue #5: Restrictions on withdrawals Issue #6: Provisions for small accounts Issue #7: How would contributions be made? Issue #8: Marriage, divorce, and survivor rules. III. Issues that will likely have to be resolved later Issue #9: TSP vs. IRA model Issue #10: IRS administration concerns Issue #11: Start-up date and potential initial year bonus Issue #12: Annuitization options Issue #13: Debt Collection Issues