Spouse Has Self-Employment Income  Annual self-employment earnings: $100,000*  DB contribution for 2014: $80,000  Annual tax savings: $30,400 combined marginal tax rate of 38%  DB Accumulation at age 65: $456,400 5 years, 5 - 7% rate of return * High 3-year average, after payment of self-employment taxes Susan, 60, is married to a high-income earning executive, and they don't need her income to maintain their lifestyle.
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