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okay class I am back with part 2 of our chapter 9 video lecture well were going to focus on retirement plans keep in mind that our textbook doesnt have all the details for every situation but you need to read the textbook to learn the basic rules and exceptions and its also really good as the examples they give after each set of instructions and theres lots of terminology lots of rules so before we take a look at the slides here in this part 2 video lecture lets have an overview about retirement plans so lets say that this circle here is retirement plans in general so you hear a lot about the different types of retirement plans like a pension or a profit sharing plan or maybe a 401k which is a variation of a profit sharing plan or an IRA or employee stock option plan or for self-employed or partner is something called a Keogh plan or HR 10 plan theres a different set of rules for each of this under the Internal Revenue Code for how much money you can put in how much money you ca