query: How does a defined contribution plan work

positive: "The end result is basically the same, it's just a choice of whether you want to base the final amount you receive on your salary, or on the stock market. You pay in a set proportion of your salary, and receive a set proportion of your salary in return. The pension (both contributions and benefit) are based on your career earnings. You get x% of your salary every year from retirement until death. These are just a private investment, basically: you pay a set amount in, and whatever is there is what you get at the end. Normally you would buy an annuity with the final sum, which pays you a set amount per year from retirement until death, as with the above. The amount you receive depends on how much you pay in, and the performance of the investment. If the stock market does well, you'll get more. If it does badly, you could actually end up with less. In general (in as much as anything relating to the stock market and investment can be generalised), a Defined Benefit plan is usually considered better for ""security"" - or at least, public sector ones, and a majority of people in my experience would prefer one, but it entirely depends on your personal attitude to risk. I'm on a defined benefit plan and like the fact that I basically get a benefit based on a proportion of my salary and that the amount is guaranteed, no matter what happens to the stock market in the meantime. I pay in 9% of my salary get 2% of my salary as pension, for each year I pay into the pension: no questions, no if's or buts, no performance indicators. Others prefer a defined contribution scheme because they know that it is based on the amount they pay in, not the amount they earn (although to an extent it is still based on earnings, as that's what defines how much you pay in), and because it has the potential to grow significantly based on the stock market. Unfortunately, nobody can give you a ""which is best"" answer - if I knew how pension funds were going to perform over the next 10-50 years, I wouldn't be on StackExchange, I'd be out there making a (rather large) fortune on the stock market."

positive: It is comparing apples to oranges. From govt or institution point of view defined contribution is better than defined benefits as they don't have to carry obligations. Although defined benefit sounds good, one can't guarantee it will be enough when you retire compared to inflation. It often becomes political issue. Defined contribution puts you in charge.

negative: As others have explained defined contribution is when you (or your employer) contributes a specified amount and you reap all the investment returns.  Defined benefit is when your employer promises to pay you a specified amount (benefit) and is responsible for making the necessary investments to provide for it.   Is one better than the other? We can argue this either way.   Defined benefit would seem to be more predictable and assured.  The problem being of course that it is entirely reliant upon the employer to have saved enough money to pay that amount.  If the employer fails in that responsibility, then the only fallback is government guarantees.  And of course the government has limitations on what it can guarantee.  For example, from Wikipedia:   The maximum pension benefit guaranteed by PBGC is set by law and adjusted yearly. For plans that end in 2016, workers who retire at age 65 can receive up to $5,011.36 per month (or $60,136 per year) under PBGC's insurance program for single-employer plans. Benefit payments starting at ages other than 65 are adjusted actuarially, which means the maximum guaranteed benefit is lower for those who retire early or when there is a benefit for a survivor, and higher for those who retire after age 65. Additionally, the PBGC will not fully guarantee benefit improvements that were adopted within the five-year period prior to a plan's termination or benefits that are not payable over a retiree's lifetime. Other limitations also apply to supplemental benefits in excess of normal retirement benefits, benefit increases within the last five years before a plan's termination, and benefits earned after a plan sponsor's bankruptcy. By contrast, people tend to control their own defined contribution accounts.  So they control how much gets invested and where.  Defined contribution accounts are always 100% funded.   Defined benefit pension plans are often underfunded.  They expect the employer to step forward and subsidize them when they run short.  This allows the defined benefits to both be cheaper during the employment period and more generous in retirement.  But it also means that employers have to subsidize the plans later, when they no longer get a benefit from the relationship with the employee.   If you want someone else to make promises to you and aren't worried that they won't keep them, you probably prefer defined benefit.   If you want to have personal control over the money, you probably prefer defined contribution.   My personal opinion is that defined benefit plans are a curse.  They encourage risky behavior and false promises.  Defined contribution plans are more honest about what they provide and better match the production of employment with its compensation.  Others see defined benefit plans as the gold standard of pensions.

negative: > Why are you against making sure their pensions are funded?  Pension actuarial analyst here:  Pensions can give employee's benefits for time worked long before the plan came into existence.  Those 'liabilities' are paid off over 30-40 years.  It's absolutely normal.  In addition, pension plans may also pay off increases in benefits, such as an early retirement window, over that same 30-40 years.  Pension funds use assumptions on future investment earnings to 'guess' their contribution.  Sometimes, they don't earn as much as they expect the plan to earn.  Sometimes, they try to keep contributions low *as an alternative to scrapping the plan entirely*.  So putting this all together:  if pension plans are instantly and always 100% funded?  You don't get pension plans, with defined and guaranteed retirement benefits.  You get plans where the employee defers their own money into accounts, with no particular guarantees at all.  And that's why we are fine with unfunded pensions.  Oh, by the way, the PBGC charges higher fees to covered pension plans that have more unfunded liability!  So if a company doesn't want to pay contributions, they have to pay more elsewhere.  It all evens out.

negative: "Unfortunately, I missed most of segment and I didn't get to understand the Why? To begin with, Cramer is an entertainer and his business is pushing stocks. If you put money into mutual funds (which most 401k plans limit your investments to), then you are not purchasing his product. Also, many 401k plans have limited selections of funds, and many of those funds are not good performers. While his stock-picking track record is much better than mine, his isn't that great.  He does point out that there are a lot of fees (mostly hidden) in 401k accounts. If you read your company's 5500 filing (especialy Schedule A), you can determine just how much your plan administrators are paying themselves. If paying excessive fees is your concern, then you should be rolling over your 401k into your IRA when you quit (or the employer-match vests, which ever is later).  Finally, Cramer thinks that most of his audience will max out their IRA contributions and have only a little bit left for their 401k. I'm most definately ""not most people"" as I'm maxing out both my 401k and IRA contributions."

negative: "Publication 590a covers this in a fairly specific manner. Page 11, section ""Are You Covered by an Employer Plan?"", specifies: The Form W-2 you receive from your employer has a box   used to indicate whether you were covered for the year.   The “Retirement Plan” box should be checked if you were   covered. So, by default, if that's checked, you're covered.  590 does go into more detail, though. Assuming you're covered under a Defined Contribution plan (a 401k for example): Defined contribution plan. Generally, you are covered   by a defined contribution plan for a tax year if amounts are   contributed or allocated to your account for the plan year   that ends with or within that tax year.  Tax Year: Tax year. Your tax year is the annual accounting period   you use to keep records and report income and expenses   on your income tax return. For almost all people, the tax   year is the calendar year. Further, they cover issues related to an employee leaving Dec. 31 very specifically: A special rule applies to certain plans in which it is not   possible to determine if an amount will be contributed to   your account for a given plan year. If, for a plan year, no   amounts have been allocated to your account that are attributable   to employer contributions, employee contributions,   or forfeitures, by the last day of the plan year, and   contributions are discretionary for the plan year, you are   not covered for the tax year in which the plan year ends. If,   after the plan year ends, the employer makes a contribution   for that plan year, you are covered for the tax year in   which the contribution is made. Example: Example. Mickey was covered by a profit-sharing plan   and left the company on December 31, 2014. The plan   year runs from July 1 to June 30. Under the terms of the   plan, employer contributions do not have to be made, but   if they are made, they are contributed to the plan before   the due date for filing the company's tax return. Such contributions   are allocated as of the last day of the plan year,   and allocations are made to the accounts of individuals   who have any service during the plan year. As of June 30,   2015, no contributions were made that were allocated to   the June 30, 2015, plan year, and no forfeitures had been   allocated within the plan year. In addition, as of that date,   the company was not obligated to make a contribution for   such plan year and it was impossible to determine   whether or not a contribution would be made for the plan   year. On December 31, 2015, the company decided to   contribute to the plan for the plan year ending June 30,   2015. That contribution was made on February 15, 2016.   Mickey is an active participant in the plan for his 2016 tax   year but not for his 2015 tax year. Mickey is in a similar (but different) circumstance, and it's clear from the IRS's treatment of his circumstance that you would be in the same boat (just a year less off) - but be aware given Mickey's situation that it's theoretically possible for them to make another contribution next year, as Mickey had, depending on when their plan year/etc. ends. So - from the IRS's point of view, everything you said the company did is correct.  They paid you in January, contributed to your 401k as a result of that paycheck, and thus you were officially considered covered for 2015."

negative: The account doesn't have to be associated with a specific health plan. There are some accounts that work that way. In fact, mine does. But I didn't go to a bank and open it up, it came as a package deal with my employer's health plan. Furthermore I don't contribute to it, the company does. If I wish to contribute my own funds, I have a separate Flexible Spending Account (FSA). This is not tied to my health plan. I can make qualified purchases at Wal Mart, Target, or wherever I choose. Then I can submit the receipts for reimbursement.  In your case it sounds like your HSA works more like my FSA. The relevant question here is 'How do I (you) withdraw funds from the HSA?' There are a few different possibilities. Some accounts have a debit card, some give you checks, some have a reimbursement process similar to my FSA. (Some have more than one option available.) In your case you should contact Bank of America to determine how to withdraw funds from your account.

negative: If you define dollar cost cost averaging as investing a specific dollar amount over a certain fixed time frame then it does not work statistically better than any other strategy for getting that money in the market.  (IE Aunt Ruth wants to invest $60,000 in the stock market and does it $5000 a month for a year.) It will work better on some markets and worse on others, but on average it won't be any better. Dollar cost averaging of this form is effectively a bet that gains will occur at the end of the time period rather than the beginning, sometimes this bet will pay off, other times it won't. A regular investment contribution of what you can afford over an indefinite time period (IE 401k contribution) is NOT Dollar Cost Averaging but it is an effective investment strategy.

negative: HCE is defined as being above 120k$ or in the top 20 % of the company. The exact cutoff point might be different for each company. Typically, only the base salary is considered for that, but it's the company's (and 401(k)-plan's) decision. The IRS does not require HCE treatment; the IRS requires that 401(k) plans have a 'fair' distribution of usage between all employees. Very often, employees with lower income save (over-proportionally) less in their 401(k), and there is a line where the 401(k) plan is no longer acceptable to the IRS. HCE is a way for companies to ensure this forced balance; by limiting the amount of 401(k) savings for HCE, the companies ensure that the share of all contributions by below-HCE is appropriate. They will calculate/define the HCE cutoff point so that the required distribution is surely achieved. One of the consequences is that when you move over the HCE cutoff point, you can suddenly save a lot less in your 401(k). Nothing can be done about that. See this IRS page: https://www.irs.gov/retirement-plans/plan-participant-employee/definitions Highly Compensated Employee - An individual who: Owned more than 5% of   the interest in the business at any time during the year or the   preceding year, regardless of how much compensation that person earned   or received, or For the preceding year, received compensation from the   business of more than $115,000 (if the preceding year is 2014;   $120,000 if the preceding year is 2015 or 2016), and, if the employer   so chooses, was in the top 20% of employees when ranked by   compensation.

negative: Your spouse is eligible for an HSA even if you have one as long as she is covered by a qualified high-deductible plan. In the case that you both had HSAs you would be limited in how much you contribute each year, but both can have accounts. In 2015, you could each contribute $3350 to your separate HSA plans. If you have a combined plan, and even if you switched mid year, you could contribute $6650 during that year total to the two HSAs. That can be divided any way you want as long as the total does not exceed that maximum for the year. You can contribute an extra $1000 if you are over 55 years old.  (I should probably also mention that you can still make contributions for the 2015 year until April 15, 2016, because it's relevant to most who would read this. Also you can only contribute a percentage of that limit matching the percentage of months that you are covered, but if you are covered for the last month of the year, you can contribute the full amount as long as you are covered for the ENTIRE following year.)

negative: All data for a single adult in tax year 2010. Roth IRA  401K Roth 401k Traditional IRA and your employer offers a 401k Traditional IRA and your employer does NOT offer a 401k So, here are your options. If you have a 401k at work, you could max that out.  If you make close to $120K, you could reduce your AGI enough to contribute to a Roth IRA. If you do not have a 401k at work, you could contribute to a Traditional IRA and deduct the $5K from your AGI similar to how a 401k works. Other than that, I think you are looking at investing outside of a retirement plan which means more flexibility, but no tax advantage.

negative: Didn't see it mentioned so far, but depending on modified AGI you may be prevented from a tax deduction for your contribution to a Traditional IRA if you or your spouse are offered a retirement plan at work, even if you don't participate in it.  See the IRS page here for the details of deduction limitability: https://www.irs.gov/retirement-plans/2017-ira-deduction-limits-effect-of-modified-agi-on-deduction-if-you-are-covered-by-a-retirement-plan-at-work In my opinion, because I heavily favor all the benefits of the Roth, I'd contribute first to a Roth IRA and then to the Roth 401(k).   The former first because it puts the money in a place where you have more control over fees and how it is invested.   The latter because the contribution limits are much higher than the IRA, and the money grows tax-free and incurs no taxes on withdrawal.

negative: From a federal tax point of view, withdrawals from 529 plans are treated as taxable unless they are used on qualified expenses: The part of a distribution representing the amount paid or contributed   to a QTP does not have to be included in income. This is a return of   the investment in the plan. The designated beneficiary generally does not have to include in   income any earnings distributed from a QTP if the total distribution   is less than or equal to adjusted qualified education expenses   (defined under Figuring the Taxable Portion of a Distribution ,   later). [...] To determine if total distributions for the year are more or less than   the amount of qualified education expenses, you must compare the total   of all QTP distributions for the tax year to the adjusted qualified   education expenses. You'll have to include them in your income and pay normal income tax on them, and also in most cases pay an extra 10% penalty: Generally, if you receive a taxable distribution, you also must pay a   10% additional tax on the amount included in income. You'd have to check on the situation from a state perspective but I'd imagine it's quite similar. The basic point is that non-qualified distributions are treated as earnings.

negative: "The company itself doesn't benefit. In most cases, it's an expense as the match that many offer is going to cost the company some percent of salary.  As Mike said, it's part of the benefit package. Vacation, medical, dental, cafeteria plans (i.e. both flexible spending and dependent care accounts, not food), stock options, employee stock purchase plans, defined contribution or defined benefit pension, and the 401(k) or 403(b) for teachers. Each and all of these are what one should look at when looking at ""total compensation"". You allude to the lack of choices in the 401(k) compared to other accounts. Noted. And that lack of choice should be part of your decision process as to how you choose to invest for retirement. If the fess/selection is bad enough, you need to be vocal about it and request a change. Bad choices + no match, and maybe the account should be avoided, else just deposit to the match.  Note - Keith thanks for catching and fixing one typo, I just caught another."

negative: "So you've already considered relocation. Here are a few additional things to consider with respect to negotiating a signing bonus (if any): Would you be leaving a position where you are eligible for an upcoming bonus, profit-share, or other special incentive payout, such as a stock option or RSU vesting date?  A signing bonus can help offset the opportunity cost of leaving a previous job when an incentive payout date is near. At the new company, would you be required to wait some pre-defined period to be eligible to participate in the pension or retirement savings plan with employer basic or matching contributions? If you were receiving ongoing employer contributions in your previous company's plan and would need to wait, say, six months before participating in the new company's plan, a signing bonus can offset lost employer contributions in the interim. Consider funding your own IRA in that time. Would you be required to give up something else of value to you that your previous employer was providing, such as an expensive laptop, that is not expected to otherwise be replaced by the new company? Whether they offer a signing bonus and how much you can expect to negotiate is based on a lot of factors and you'll need to ""play it by ear.""  Remember what bonus means: ""A payment or gift added to what is usual or expected, in particular."" Remember also that a signing bonus is a one time thing.  In general, it's more important to consider the overall ongoing compensation package – salary and incentive plans, vacation, retirement benefits, health benefits, etc. – and whether those meet your long-term needs."

negative: Alright, team!   I found answers to part 1) and part 2) that I've quote below, but still need help with 3).  The facts in the article below seem to point to the ability for the LLC to contribute profit sharing of up to 25% of the wages it paid SE tax on.  What part of the SE tax is that?  I assume the spirit of the law is to only allow the 25% on the taxable portion of the income, but given that I would have crossed the SS portion of SE tax, I am not 100%.  (From http://www.sensefinancial.com/services/solo401k/solo-401k-contribution/) Sole Proprietorship Employee Deferral The owner of a sole proprietorship who is under the age of 50 may make   employee deferral contributions of as much as $17,500 to a Solo 401(k)   plan for 2013 (Those 50 and older can tack on a $5,500 annual catch-up   contribution, bringing their annual deferral contribution to as much   as $23,000). Solo 401k contribution deadline rules dictate that plan   participant must formally elect to make an employee deferral   contribution by Dec. 31. However, the actual contribution can be made   up until the tax-filing deadline.  Pretax and/or after-tax (Roth)   funds can be used to make employee deferral contributions. Profit Sharing Contribution A sole proprietorship may make annual profit-sharing contributions to   a Solo 401(k) plan on behalf of the business owner and spouse.   Internal Revenue Code Section 401(a)(3) states that employer   contributions are limited to 25 percent of the business entity’s   income subject to self-employment tax. Schedule C sole-proprietors   must base their maximum contribution on earned income, an additional   calculation that lowers their maximum contribution to 20 percent of   earned income. IRS Publication 560 contains a step-by-step worksheet   for this calculation. In general, compensation can be defined as your   net earnings from self-employment activity.  This definition takes   into account the following eligible tax deductions: (1) the deduction   for half of self-employment tax and (2) the deduction for   contributions on your behalf to the Solo 401(k) plan.  A business   entity’s Solo 401(k) contributions for profit sharing component must   be made by its tax-filing deadline. Single Member LLC Employee Deferral The owner of a single member LLC who is under the age of 50 may make   employee deferral contributions of as much as $17,500 to a Solo 401(k)   plan for 2013 (Those 50 and older can tack on a $5,500 annual catch-up   contribution, bringing their annual deferral contribution to as much   as $23,000). Solo 401k contribution deadline rules dictate that plan   participant must formally elect to make an employee deferral   contribution by Dec. 31. However, the actual contribution can be made   up until the tax-filing deadline.  Pretax and/or after-tax (Roth)   funds can be used to make employee deferral contributions. Profit Sharing Contribution A single member LLC business may make annual profit-sharing   contributions to a Solo 401(k) plan on behalf of the business owner   and spouse. Internal Revenue Code Section 401(a)(3) states that   employer contributions are limited to 25 percent of the business   entity’s income subject to self-employment tax. Schedule C   sole-proprietors must base their maximum contribution on earned   income, an additional calculation that lowers their maximum   contribution to 20 percent of earned income. IRS Publication 560   contains a step-by-step worksheet for this calculation. In general,   compensation can be defined as your net earnings from self-employment   activity. This definition takes into account the following eligible   tax deductions: (i) the deduction for half of self-employment tax and   (ii) the deduction for contributions on your behalf to the Solo   401(k).  A single member LLC’s Solo 401(k) contributions for profit   sharing component must be made by its tax-filing deadline.

negative: The rebate amount is a non-qualified distribution: IRS Pub 969 describes how the HSA works: Reporting Distributions on Your Return How you report your distributions depends on whether or not you use the distribution for qualified medical expenses (defined earlier). If you use a distribution from your HSA for qualified medical expenses, you do not pay tax on the distribution but you have to report the distribution on Form 8889. However, the distribution of an excess contribution taken out after the due date, including extensions, of your return is subject to tax even if used for qualified medical expenses. Follow the instructions for the form and file it with your Form 1040 or Form 1040NR. If you do not use a distribution from your HSA for qualified medical expenses, you must pay tax on the distribution. Report the amount on Form 8889 and file it with your Form 1040 or Form 1040NR. If you have a taxable HSA distribution, include it in the total on Form 1040 or Form 1040NR, line 21, and enter “HSA” and the amount on the dotted line next to line 21. You may have to pay an additional 20% tax on your taxable distribution. I looked at several plans regarding how to handle mistaken distributions: example A What if I accidentally use my HSA Visa debit card for a non-qualified expense?   To fix this problem, just bring that same amount into any local branch and tell us it was a Mistaken Distribution. We can then put the funds back into your HSA and correct the problem.  example B  You’re allowed to correct mistaken   HSA withdrawals when there is clear and convincing   evidence that amounts were distributed from an HSA   because of a mistake of fact due to reasonable cause. You   can correct the mistake by repaying the withdrawal   no later than April 15 following the first year that you   knew or should have known that the withdrawal was   a mistake. When a correction is made, the mistaken   withdrawal does not have to be included in gross   income or be subject to the 6 percent additional tax, and   the repayment does not count as an excess contribution.   If an error is made by SelectAccount in its role as the   administrator, SelectAccount will be responsible for   taking appropriate corrective action. Check with your plan trustee on their procedure to fix the mistaken withdrawal.

negative: "There are several areas of passive fraud by being unclear on what you are doing.  When a citizen buys a house, the mortgage lender wants all the details as to how the buyer rounded up the money.  That is so they can use their own formulas to assess the buyer's creditworthiness and the probability that the buyer will be able to keep up on payments, taxes and maintenance; or have they overextended themselves. The fraud is in the withholding of that info. By way of tricking them into making a favorable decision, when they might not have if they'd had all the facts.  Then there's making this sound all lovey-dovey, good intentions, no strings attached, no expectations. You're lying to yourself.  What you've actually done is put money between yourselves, because you have not laid down FAIR rules to cover every possibility.  You're not willing to plan for failure because you don't want to admit failure is possible, which is vain.  Once you leap into this bell jar, the uncertainty of ""what happens if..."" will intrude itself into everyone's thoughts, slowly corroding your relationship.  It's a recipe for disaster.  That uncertainty puts her in a very uncomfortable position.  She has to labor to make sure the issue doesn't explode, so she's tiptoeing around you to avoid fights.  Every fight, she'll wonder if you'll play the breakup card and threaten to demand the money back.  The money will literally come between you. This is what money does.  Thinking otherwise is a young person's mistake of inexperience.  Don't take my word on it, contact Suze Orman and see what she says. Your lender is also not going to like those poorly defined lovers' promises, because they've seen it all before, and don't want to yet again foreclose on a house that fighting lovers trashed.  (it's like, superhero battles are awesome unless you own the building they trashed.)  This thing can still be done, but to remove this fraud of wishful thinking, you need to scrupulously plan for every possibility, agree to outcomes that are fair and achievable, put it in writing and share it with a neutral third party.  You haven't done it, because it seems like it would be awkward as hell - and it will be! - Or it will test your relationship by forcing direct honesty about a bunch of things you haven't talked about or are afraid to - and it will! - And to be blunt, your relationship may not be able to survive that much honesty.  But if it does, you'll be in much better shape.   The other passive fraud is taxes.  By not defining the characteristics of the payment, you fog up the question of how your contribution will be taxed (if it will be taxed). A proper contract with each other will settle that.  (there's an argument to be made for involving a tax advisor in the design of that contract, so that you can work things to your advantage.)  As an example, defining the payment as ""rent"" is about the worst you could do, as you will not be able to deduct any home expenses, she will need to pay income tax on the rent, but she can cannot take landlord's tax deductions on anything but the fraction of the house which is exclusively in your control; i.e. none."

negative: "Standard federal candidate political donations are limited to $2700 per candidate per election.  The primary and general elections are different elections for this purpose.   Source:  http://www.fec.gov/pages/brochures/citizens.shtml There are no tax implications to a campaign contribution.  Even if you contribute to the campaign of someone to whom you have made gifts now or in the past, that does count.  You are contributing to the campaign, not the person.  Such money has to be used for campaign purposes.  The candidate could be prosecuted (for something like embezzlement) for using the funds for something else.   Example source:  http://www.rothcpa.com/archives/006985.php Congress itself ordered the IRS away from direct political contributions by enacting what is now Code Section 2501(c)(4) in 1975, which prohibits gift tax assessments on ""political organizations,"" defined by Section 527 as ""...a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function."" There is no way to donate to a candidate's campaign in a tax deductible way.  The only tax-deductible money in politics is money given to a charity that the charity then uses to fund their own campaigning activities like advertisements or get out the vote calls.  Such spending might supplant some candidate spending, but it can't be given to the candidate's campaign to spend.  In fact, such spending can't be coordinated with the campaign at all.   Example source:  http://blogs.hrblock.com/2013/03/04/how-to-capture-political-contributions-on-your-tax-return/ If you wrote a check for a presidential candidate or even a local mayoral candidate, you’re out of luck when it comes to deductions. Contributions given directly to campaigns and parties are absolutely non-deductible. Note that it spends a lot of time explaining how you can deduct contributions to independent charities that happen to do campaign work."

negative: The value of the company is ill-defined until it actually has some assets and/or product. You give the investors whatever equity stakes you and they negotiate as appropriate for their investment based on how convinced they are by your plan and how badly you need their money.

negative: "The limit on SEP IRA is 25%, not 20%.  If you're self-employed (filing on Schedule C), then it's taken on net earning, which in your example would be 25% of $90,000. (https://www.irs.gov/retirement-plans/retirement-plans-for-self-employed-people) JoeTaxpayer is correct as regards the 401(k) limits.  The elective deferrals are per person - That's a cap in sum across multiple plans and across both traditional and Roth if you have those.  In general, it's actually across other retirement plan types too - See below. If you're self-employed and set-up a 401(k) for your own business, the elective deferral is still aggregated with any other 401(k) plans in which you participate that year, but you can still make the employer contribution on your own plan. This IRS page is current a pretty good one on this topic:  https://www.irs.gov/retirement-plans/one-participant-401k-plans Key quotes that are relevant: The business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both: •Elective deferrals up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the annual contribution limit:  ◦$18,000 in 2015 and 2016, or $24,000 in 2015 and 2016 if age 50 or over; plus •Employer nonelective contributions up to:  ◦25% of compensation as defined by the plan, or ◦for self-employed individuals, see discussion below It continues with this example: The amount you can defer (including pre-tax and Roth contributions) to all your plans (not including 457(b) plans) is $18,000 in 2015 and 2016. Although a plan's terms may place lower limits on contributions, the total amount allowed under the tax law doesn’t depend on how many plans you belong to or who sponsors those plans. EXAMPLE Ben, age 51, earned $50,000 in W-2 wages from his S Corporation in 2015. He deferred $18,000 in regular elective deferrals plus $6,000 in catch-up contributions to the 401(k) plan. His business contributed 25% of his compensation to the plan, $12,500. Total contributions to the plan for 2015 were $36,500. This is the maximum that can be contributed to the plan for Ben for 2015. A business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year. Notice in the example that Ben contributed more that than his elective limit in total (his was $24,000 in the example because he was old enough for the $6,000 catch-up in addition to the $18,000 that applies to everyone else).  He did this by declaring an employer contribution of $12,500, which was limited by his compensation but not by any of his elective contributions. Beyond the 401(k), keep in mind that elective contributions are capped across different types of retirement plans as well, so if you have a SEP IRA and a solo 401(k), your total contributions across those plans are also capped.  That's also mentioned in the example. Now to the extent that you're considering different types of plans, that's a whole question in itself - One that might be worth consulting a dedicated tax advisor.  A few things to consider (not extensive list): As for payroll / self-employment tax: Looks like you will end up paying Medicare, including the new ""Additional Medicare"" tax that came with the ACA, but not SS: If you have wages, as well as self-employment   earnings, the tax on your wages is paid first.   But this rule only applies if your total earnings   are more than $118,500. For example, if you   will have $30,000 in wages and $40,000 in selfemployment   income in 2016, you will pay the   appropriate Social Security taxes on both your   wages and business earnings. In 2016, however,   if your wages are $78,000, and you have $40,700   in net earnings from a business, you don’t pay   dual Social Security taxes on earnings more   than $118,500. Your employer will withhold   7.65 percent in Social Security and Medicare   taxes on your $78,000 in earnings. You must   pay 15.3 percent in Social Security and Medicare   taxes on your first $40,500 in self-employment   earnings and 2.9 percent in Medicare tax on the   remaining $200 in net earnings. https://www.ssa.gov/pubs/EN-05-10022.pdf Other good IRS resources:"

negative: According to the 401K information from the IRS' website, it seems that you could seemingly get away with a salary as low as $53,000. It's tough, and I'd suggest speaking with an Accounting professional to get the clear answers, because as Brick's answer suggests, the IRS isn't super clear about it.  An excerpt from a separate page regarding 401K contributions: The annual additions paid to a participant’s account cannot exceed the   lesser of: There are separate, smaller limits for SIMPLE 401(k) plans. Example 1: Greg, 46, is employed by an employer with a 401(k) plan and   he also works as an independent contractor for an unrelated business.   Greg sets up a solo 401(k) plan for his independent contracting   business. Greg contributes the maximum amount to his employer’s 401(k)   plan for 2015, $18,000. Greg would also like to contribute the maximum   amount to his solo 401(k) plan. He is not able to make further   elective deferrals to his solo 401(k) plan because he has already   contributed his personal maximum, $18,000. He has enough earned income   from his business to contribute the overall maximum for the year,   $53,000. Greg can make a nonelective contribution of $53,000 to his   solo 401(k) plan. This limit is not reduced by the elective deferrals   under his employer’s plan because the limit on annual additions   applies to each plan separately. https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits

negative: "Rather than reading news stories, why not go straight to the HMRC source? https://www.gov.uk/tax-on-your-private-pension/lifetime-allowance Seems your lifetime allowance measurement differs based on whether your pension is defined contribution or defined benefit.  The latter seems fairly simple at 20 times first year payout, though the HMRC usage of the word ""usually"" is disconcerting.    The language for defined contribution implies they check multiple times for violation of the LFA, just like you've pointed out.  Of note, they specifically list: Note that you can also file to ""protect"" a larger LFA that you might have previously had.  This generally means not contributing any longer to your pension though.  There is info on the page linked above."

negative: As a personal advice, its best avoided to take a loan for a vacation. Having said that it would also depend on the amount of loan that one is planning to take and the duration for repaying the loan and the rate of interest.   One has to also consider if you borrow; when you are paying the loan back, is that money comming out of something else that was budgeted. Say paying this loan means that you can't save enough for the downpayment for your house you plan to buy next year or will mean less contributions to retirement savings. If so then its definately advisable to forego the vacation travel. You can still take the holiday and enjoy at home doing something else that of meaning.

negative: "I would say yes: it's worth building additional retirement savings on top of a defined benefit pension plan (plans that pay set annual income).  Here are a couple of reasons: Don't put all your eggs in one basket.  While OTPP is probably in good shape, things can and do happen to pension plans.  While there is a provincial system in place to guarantee some of your pension income ($1000/mo) if your plan goes bust, your benefits are not 100% guaranteed. Defined benefit pension plans are designed to provide recurring annual income, like your paycheck when you are employed.  You can't ""take more out"" from your defined benefit pension plan when an emergency comes up.  Whereas, your RRSP (and eventually RRIF, in retirement) are accounts from which you can take out extra in any given year, if necessary. That being said, Canada Revenue Agency (CRA) won't let you save as much in your RRSP as other people who don't have pension plans: Normally, individuals in Canada are entitled to save 18% of their earned income, up to a limit ($21000 in 2009) in an RRSP each year.  However, to level the playing field, individuals who are in a pension plan get a ""Pension Adjustment"" (PA) number on their T4 which reduces their available RRSP contribution room.  Otherwise, they'd be able to tax-shelter more income for retirement than others. So, I would suggest if you have the RRSP room, consider using it.  I'd also suggest you look at a Tax Free Savings Account (TFSA), especially if you don't have much RRSP room due to the pension adjustment.  If you're not sure whether to use an RRSP or a TFSA, consider both."

negative: "I am not 100% sure, but I think the answer is this:  You can't max out both.  You could theoretically max out the SIMPLE IRA ($11,500) and then contribute $4,000 to your 401k, but your total can't exceed the 401k limit of $16,500.  This also means you could max out your 401k at $16,500, but you couldn't contribute anything to the SIMPLE IRA.  Note that no matter what, you can't contribute more than $11,500 to your SIMPLE IRA. (Note that this is all independent from your Traditional or Roth IRA, which are subject to their own limits, and not affected by your participation in employer-sponsored plans.) As I understand it, a 401k and a SIMPLE IRA both fall under the umbrella of ""employer-sponsored plans"".  Just like you can't max out two 401k's at two different employers, you can't do it with the 401k and the SIMPLE IRA.  The only weird thing is the contribution limit differences between SIMPLE IRA and 401k, but I don't think the IRS could/would penalize you for working two jobs (enforcing the lower SIMPLE IRA limit for all employer-sponsored retirement accounts). You should probably run the numbers, factoring in the employer match, and figure out which account-contribution scenario makes the most financial sense for you.  However, I'm not sure how the employer match helps you when you're talking about a small business that you own/run.  You may also want to look at how the employer match of the SIMPLE IRA affects the taxes your business pays. Disclaimer #1:  I couldn't find a definitive answer on your specific scenario at irs.gov.  I pieced the above info from a few different ""SIMPLE IRA info"" sites.  That's why I'm not 100% sure.  It seems intuitively correct to me, though.  Does your small business have an accountant?  Maybe you should talk to him/her. Disclaimer #2:  The $ amounts listed above are based on the IRS 2010 limits."

negative: There are some nuances with HCE definition. To answer your questions. It's compensation as defined by the plan. Usually it's gross comp, but it can exclude things like fringe benefits, overtime pay, commissions, bonuses, etc. The compensation test is also a look-back test, meaning that an EE is determined to be an HCE in the current year if their compensation in the previous year was over the limit. I'm not sure how stock options affect this, but I expect they would be counted. Probably have an ESOP plan at that point too which is a whole other can-o-woms. The 5% owner test applies to the current year and also has a one-year look-back period. If at ANY point, even for a day, an employee was more than 5% owner, they are HCE for that year and next. Yes there is a limit. A company may limit the amount of HCE's to the top 20% of employees by pay like Aganju said. They can also disregard employees that may otherwise have been excluded under the plan using statutory exclusions. Example, they can disregard employees under 21 years and with less than 1 year of service. Hahaha, the IRS does not like to concisely define things. You can look here, that's probably as concise as you'll get. Hope this helps!

negative: "Does your company offer a 401k? or similar pre-tax retirement plans? Is your company a publicly traded company? These questions are important, basically the key to any of your investments should be diversification. This means buying more than one kind of investment, amongst stock(s), bonds, real estate or more. The answer to ""How Much"" of your salary should go to company stock, is subjective. I personally would contribute the max toward a retirement plan or even post-tax savings, which would be invested in a variety of public companies.  Hope that helps."

negative: "This is a great question!  The IRS is not 100% clear on this. IRS publications do however very strongly suggest that assuming your wife has a plan providing family coverage, you can contribute up to your family maximum. If she does NOT have a family coverage plan then the answer is definitively no, you may only contribute the individual limit. Note if you have children covered by her plan then she is considered to have ""family coverage"" even if you are not covered by her plan (see here, question 12). From the 2012 IRS publication, bottom of Page 4. For 2012, if you have self-only HDHP coverage, you can contribute up to $3,100. If you have family HDHP coverage, you can contribute up to $6,250. This is presumably the referencing the definition which is introduced and discussed for married couples on Page 6: Rules for married people.   If either spouse has family HDHP coverage, both spouses are treated as having family HDHP coverage. If each spouse has family coverage under a separate plan, the contribution limit for 2012 is $6,250. You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouse's Archer MSAs. After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division. Example. For 2012, Mr. Auburn and his wife are both eligible individuals. They each have family coverage under separate HDHPs. Mr. Auburn is 58 years old and Mrs. Auburn is 53. Mr. and Mrs. Auburn can split the family contribution limit ($6,250) equally or they can agree on a different division. If they split it equally, Mr. Auburn can contribute $4,125 to an HSA (one-half the maximum contribution for family coverage ($3,125) + $1,000 additional contribution) and Mrs. Auburn can contribute $3,125 to an HSA. The last example is nearly the exact situation you are in assuming your wife's plan is family coverage. The only assumption beyond what is explicitly written you need to make is that you are considered to have family coverage in the example as per the ""Rules for married people"" section, even though your plan only is a single-coverage plan.  This conclusion seems to logically follow from information in the FAQs here (see Q32), as well as this document. Neither the above example nor any IRS documents referenced in this answer cover your situation completely."

negative: "According to the IRS, it appears there is no issue in a spouse under EE or EE+Child(ren) coverage contributing to an FSA while you contribute to an HSA under an EE Only HDHP account: https://www.irs.gov/pub/irs-drop/rr-05-25.pdf ""In Situation 1, H has HDHP self-only coverage and no other health coverage, is not enrolled in Medicare and may not be claimed as a dependent on another taxpayer’s return. Although W has non-HDHP family coverage, H is not covered under that health plan. H is therefore an eligible individual as defined in section 223(c)(1). The special rules for married individuals under section 223(b)(5) do not apply because W’s nonHDHP family coverage does not cover H. Thus, H remains an eligible individual and H may contribute up to $2,000 to an HSA (lesser of the HDHP deductible for self-only coverage or $2,650) for 2005. H may not make the catch-up contribution under section 223(b)(3) because H is not age 55 in 2005. W has non-HDHP coverage and is therefore not an eligible individual."" Some more information directly from IRS form 969 published for 2015 tax returns: https://www.irs.gov/pub/irs-pdf/p969.pdf Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. You have no other health coverage except what is permitted under Other health coverage, later. You are not enrolled in Medicare. You cannot be claimed as a dependent on someone else's 2015 tax return. Under the last-month rule, you are considered to be an eligible individual for the entire year if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers). If you meet these requirements, you are an eligible individual even if your spouse has non-HDHP family coverage, provided your spouse's coverage does not cover you."

negative: Huh, well it's working for me. I've got 3 properties and am a little over 25% of my goal to never work again.  How would you suggest one get rich? I assume you have a better plan than he does?

negative: I work in the FSA/HSA/HRA industry and just wanted to point out that if your wife has a medical FSA, you cannot contribute to an HSA whether or not you are covered by her medical insurance plan. The only exception to this per the rules is if your wife's employers plan limits the medical FSA benefit to the employee, your wife, which I can say from experience is extremely rare. It's possible, but I've never personally seen an employer with this in their plan document, so better check first to be sure the FSA is restricted to your wife only. You have to understand the FSA to know why this is true. Unless restricted, your wife can use her medical FSA for herself, her spouse, and any tax dependents. Meaning whether or not she uses the FSA for your eligible expenses you still have 1st dollar coverage from the FSA, making you in-eligible to open and contribute to an HSA until the end of the plan year and possibly grace period if her employer has one in place and she does not spend her funds by the end of the plan year. Hope this helps. If your still not sure, talk to a tax professional, which I am not, but do advise employers and participants on both HSAs and FSAs.

negative: There is no universal answer here; it depends on how much risk each person is taking, how you want to define the value of the business now and in the future, how much each person's contribution is essential to creating and sustaining the business, how hard it would be to get those resources elsewhere and what they would cost... What is fair is whatever you folks agree is fair. Just make sure to get it nailed down in writing and signed by all the parties, so you don't risk someone changing their minds later.

negative: "Highly Compensated Employee Rules Aim to Make 401k's Fair would be the piece that I suspect you are missing here.  I remember hearing of this rule when I worked in the US and can understand why it exists.  A key quote from the article: You wouldn't think the prospect of getting money from an employer   would be nerve-wracking. But those jittery co-workers are highly   compensated employees (HCEs) concerned that they will receive a refund   of excess 401k contributions because their plan failed its   discrimination test. A refund means they will owe more income tax for   the current tax year. Geersk (a pseudonym), who is also an HCE, is in   information services and manages the computers that process his firm's   401k plan. 401(k) - Wikipedia reference on this:  To help ensure that companies extend their 401(k) plans to low-paid   employees, an IRS rule limits the maximum deferral by the company's   ""highly compensated"" employees, based on the average deferral by the   company's non-highly compensated employees. If the less compensated   employees are allowed to save more for retirement, then the executives   are allowed to save more for retirement. This provision is enforced   via ""non-discrimination testing"". Non-discrimination testing takes the   deferral rates of ""highly compensated employees"" (HCEs) and compares   them to non-highly compensated employees (NHCEs). An HCE in 2008 is   defined as an employee with compensation of greater than $100,000 in   2007 or an employee that owned more than 5% of the business at any   time during the year or the preceding year.[13] In addition to the   $100,000 limit for determining HCEs, employers can elect to limit the   top-paid group of employees to the top 20% of employees ranked by   compensation.[13] That is for plans whose first day of the plan year   is in calendar year 2007, we look to each employee's prior year gross   compensation (also known as 'Medicare wages') and those who earned   more than $100,000 are HCEs. Most testing done now in 2009 will be for   the 2008 plan year and compare employees' 2007 plan year gross   compensation to the $100,000 threshold for 2007 to determine who is   HCE and who is a NHCE. The threshold was $110,000 in 2010 and it did   not change for 2011. The average deferral percentage (ADP) of all HCEs, as a group, can be   no more than 2 percentage points greater (or 125% of, whichever is   more) than the NHCEs, as a group. This is known as the ADP test. When   a plan fails the ADP test, it essentially has two options to come into   compliance. It can have a return of excess done to the HCEs to bring   their ADP to a lower, passing, level. Or it can process a ""qualified   non-elective contribution"" (QNEC) to some or all of the NHCEs to raise   their ADP to a passing level. The return of excess requires the plan   to send a taxable distribution to the HCEs (or reclassify regular   contributions as catch-up contributions subject to the annual catch-up   limit for those HCEs over 50) by March 15 of the year following the   failed test. A QNEC must be an immediately vested contribution. The annual contribution percentage (ACP) test is similarly performed   but also includes employer matching and employee after-tax   contributions. ACPs do not use the simple 2% threshold, and include   other provisions which can allow the plan to ""shift"" excess passing   rates from the ADP over to the ACP. A failed ACP test is likewise   addressed through return of excess, or a QNEC or qualified match   (QMAC). There are a number of ""safe harbor"" provisions that can allow a   company to be exempted from the ADP test. This includes making a ""safe   harbor"" employer contribution to employees' accounts. Safe harbor   contributions can take the form of a match (generally totaling 4% of   pay) or a non-elective profit sharing (totaling 3% of pay). Safe   harbor 401(k) contributions must be 100% vested at all times with   immediate eligibility for employees. There are other administrative   requirements within the safe harbor, such as requiring the employer to   notify all eligible employees of the opportunity to participate in the   plan, and restricting the employer from suspending participants for   any reason other than due to a hardship withdrawal."


query: Anna Lewandowska is married to a footballer who plays for what club?

positive: Anna Lewandowska Anna Lewandowska (born Anna Stachurska 7 September 1988) is a Polish athlete, a graduate of the Academy of Physical Education in Warsaw, a specialist on nutrition, karate and representative of the country in traditional karate. She is a multiple medalist of the World, European, and national Championships. She is married to footballer Robert Lewandowski.

positive: Robert Lewandowski Robert Lewandowski (] ; born 21 August 1988) is a Polish professional footballer who plays as a striker for Bundesliga club Bayern Munich, and captains the Poland national team.

negative: Anna Denisenko Anna Denisenko (born 14 October 1989) is a Belarusian female footballer who plays for Zhytlobud-1 Kharkiv as a midfielder.

negative: Jadwiga Szajna-Lewandowska Jadwiga Szajna-Lewandowska (22 February 1912 – 14 March 1994) was a Polish pianist, music educator and composer.

negative: Gina Lewandowski Gina Loren Lewandowski (born April 13, 1985 in Bethlehem, Pennsylvania) is an American soccer player who plays for Bayern Munich as a defender.

negative: Mirosława Sagun-Lewandowska Mirosława Sagun-Lewandowska (born September 29, 1970 in Słupsk) is a multiple air gun champion of Poland, double champion of Europe and participant in three Olympic Games - 1992 in Barcelona, 2000 in Sydney and 2008 in Beijing. Her club is Gryf Słupsk, and Sagun-Lewandowska also represented Legia Warszawa.

negative: Anna Mega Anna Mega (born 21 October 1962) is an Italian footballer who played as a midfielder for the Italy women's national football team. She was part of the team at the 1991 FIFA Women's World Cup. On club level she played for Reggiana in Italy.

negative: Margret Marri Margret Marri is a footballer from Burma who currently plays as a forward.

negative: Grzegorz Lewandowski Grzegorz Lewandowski (born September 1, 1969 in Szczecinek) is a retired Polish footballer and current coach.

negative: Iwona Lewandowska Iwona Lewandowska (born 19 February 1985) is a Polish long distance runner who specialises in the marathon. She competed in the women's marathon event at the 2016 Summer Olympics.

negative: Eduard Lewandowski Eduard Voldemarovich Lewandowski (born September 7, 1980) is a Russian born German professional ice hockey forward currently playing with the Düsseldorfer EG in the Deutsche Eishockey Liga (DEL).

negative: Mariusz Lewandowski Mariusz Lewandowski (; born 18 May 1979 in Legnica) is a Polish retired footballer. He was mostly a central defender, but could also play as a defensive midfielder.

negative: Angela Christ Angela Anna Christ (born 6 March 1989) is a Dutch football goalkeeper, who plays for Eredivisie club PSV/FC Eindhoven and the Netherlands women's national football team.

negative: Vivianne Miedema Anna Margaretha Marina Astrid "Vivianne" Miedema (] ; born 15 July 1996) is a Dutch professional football forward who plays for English Premier League club Arsenal and the Netherlands women's national football team.

negative: Anna Bornhoff Anna Bornhoff (born 17 November 1981 in Hamm) is a German football striker. She currently plays for 1. FFC Turbine Potsdam.

negative: Wojciech Szymanek Wojciech Szymanek (born March 1, 1982 in Warsaw) is a Polish footballer who currently plays for MKS Polonia Warsaw.

negative: Sylwia Lewandowska Sylwia Lewandowska (born 4 January 1991 in Toruń) is a Polish rower. At the 2012 Summer Olympics, she competed in the Women's quadruple sculls.

negative: Eugen Polanski Eugen Polanski (] ; born Bogusław Eugeniusz Polański ] on 17 March 1986) is a Polish professional footballer who plays for German club TSG 1899 Hoffenheim mainly as a defensive midfielder.

negative: Grzegorz Wojtkowiak Grzegorz Wojtkowiak (] ; born 26 January 1984 in Kostrzyn nad Odrą) is a Polish footballer who currently plays for Lechia Gdańsk.

negative: Anna Mons Anna Mons (Russian: Áнна Монс ; 1672–1714) was a Dutch commoner who almost succeeded in marrying Tsar Peter the Great.

negative: Anna Żelazko Anna Żelazko is a Polish football striker, currently playing for Unia Racibórz in the Ekstraliga. She previously played for Czarni Sosnowiec and AZS Wrocław. Żelazko has won six championships with Wrocław and Unia, and she was the season's top scorer in 2005, 2007 and 2009.

negative: Anna Hjälmkvist Anna Hjälmkvist (born 25 March 1993) is a Swedish footballer who plays for Vittsjö GIK.

negative: Katarzyna Kiedrzynek Katarzyna Kiedrzynek (] ; born 19 March 1991) is a Polish football goalkeeper. She currently plays for Paris Saint-Germain.

negative: David Annas David Annas (born June 11, 1984) is a Ghanaian football (soccer) player who is currently playing in the position of striker.

negative: Janina Lewandowska Janina Lewandowska (22 April 1908 in Kharkiv - 22. April 1940 in Katyn) was a Polish World War II pilot killed in the Katyn massacre.

negative: Anna Moorhouse Anna Moorhouse (born 30 March 1995) is an English footballer who plays as a goalkeeper for Arsenal. She previously played for Doncaster Rovers Belles, Durham, and Everton.

negative: Anna Flanagan Anna Flanagan (born 8 January 1992) is an Australian field hockey player who plays as a defender for the Canberra Labor Club Strikers in the Australian Hockey League. She is nicknamed "Flanno".

negative: Anna Westerlund Anna Ǻsa Olivia Westerlund (born 9 April 1989) is a Finnish footballer, who plays at club level for LSK Kvinner FK of the Norwegian Toppserien. She previously played for FC Honka in Finland's Naisten Liiga and Umeå IK. Despite playing 90 minutes in all 22 of Umeå's league matches, her contract with the club was not extended at the end of the 2011 season. The following season she remained in Sweden with Piteå IF.

negative: Wojciech Lisowski Wojciech Lisowski is a Polish footballer who plays as a right back for Chojniczanka Chojnice.

negative: Piotr Wiśniewski Piotr Wiśniewski (born 11 August 1982 in Starogard Gdański) is a Polish footballer, who currently plays for Lechia Gdańsk in the Ekstraklasa.

negative: Paweł Brożek Paweł Łukasz Brożek (] ; born 21 April 1983 in Kielce) is a Polish footballer who plays for Wisła Kraków and the Poland national football team as a striker.

negative: Wojciech Pollok Wojciech Pollok (born June 25, 1982) is a Polish-German footballer who plays for SC Wiedenbrück 2000.

negative: Anna Duo Anna Duo (born 8 August 1972) is an Italian footballer who played as a defender for the Italy women's national football team. She was part of the team at the 1999 FIFA Women's World Cup and UEFA Women's Euro 2001.

negative: Cyril Oxley Cyril Oxley (born 2 May 1905) was an English footballer who played as a midfielder for Liverpool in the Football League. Oxley signed for Liverpool from Chesterfield in 1925. He played 31 matches during the 1925–26 season, in what was to be his only season at the club.


query: Do Czesław Miłosz and Nathalie Sarraute have the same nationality?

positive: Czesław Miłosz Czesław Miłosz ( ; 30 June 1911 – 14 August 2004) was a Polish poet, prose writer, translator and diplomat. His World War II-era sequence "The World" is a collection of twenty "naïve" poems. Following the war, he served as Polish cultural attaché in Paris and Washington, D.C., then in 1951 defected to the West. His nonfiction book "The Captive Mind" (1953) became a classic of anti-Stalinism. From 1961 to 1998 he was a professor of Slavic Languages and Literatures at the University of California, Berkeley. He became a U.S. citizen in 1970. In 1978 he was awarded the Neustadt International Prize for Literature, and in 1980 the Nobel Prize in Literature. In 1999 he was named a Puterbaugh Fellow. After the fall of the Iron Curtain, he divided his time between Berkeley, California, and Kraków, Poland.

positive: Nathalie Sarraute Nathalie Sarraute (] ; July 18, 1900 – October 19, 1999) was a French lawyer and writer.

negative: Nathalie Sarles Nathalie Sarles (born 17 April 1962) is a French politician representing the Democratic Movement. She was elected to the French National Assembly on 18 June 2017, representing the department of Loire.

negative: Maurice Sarraut Maurice Sarraut (22 September 1869, in Bordeaux – 2 December 1943) was the older brother of Albert Sarraut.

negative: Nathalie Richard Nathalie Richard (born 6 January 1963) is a French actress.

negative: Nathalie Daoust Nathalie Daoust (born March 31, 1977) is a Canadian photographer and contemporary artist. Using space and light as avenues through which to examine the creation of self, she constructs fantastic worlds that lay bare the conflicting impulses that drive us.

negative: Andrzej Miłosz Andrzej Miłosz (19 September 1917, Vilnius – 21 September 2002, Warsaw) was a Polish journalist, translator of literature and film subtitles, and documentary-film maker. During World War II he was a member of the anti-Nazi resistance, soldier of the Home Army (AK) and ZWZ. He organized the first courier routes in Wilno.

negative: Nathalie Descamps Nathalie Descamps (born 5 January 1983 in Bilzen) is a female right-handed badminton player from Belgium. Until 2010, she has won 17 Belgian National Badminton Championships.

negative: Lucette Finas Lucette Finas (born July 13, 1921) is a French author and essayist, part of the structuralist movement. She has published several articles relating interviews with French scholars and philosophers in the 1970s, like writers Nathalie Sarraute, philosopher and historian Michel Foucault or philosopher Jacques Derrida.

negative: Jeanne Brécourt Jeanne Brécourt (born 1837) was one of France's most notorious courtesans. Using dishonesty and blackmail, she ruined some of her lovers. She also convinced a friend, Nathalis Gaudry, to blind a man she was the mistress of, Georges de Saint Pierre, telling Nathalis that Georges was the son of a man who had cheated her. Jeanne wished to do this to have Georges totally dependent on her, having previously seen an aging courtesan with her blind lover. Nathalis did in fact blind Georges. Nathalis and Jeanne were brought to trial for this in 1877, and Jeanne was defended by Charles Lachaud, who had earlier defended Marie LaFarge. Jeanne was found guilty, and was sentenced to fifteen years in prison, while Nathalis, who had been found guilty with extenuating circumstances, was sentenced to five years in prison.

negative: Sarraut Sarraut is a surname. Notable people with the surname include:

negative: Matías Sarraute Matías Ezequiel Sarraute (born October 1, 1990 in (Mar del Plata, Argentina) is an Argentine footballer currently playing for Deportes Concepción of the Primera División B in Chile.

negative: Zygmunt Miłoszewski Zygmunt Miłoszewski (born May 8, 1976 in Warsaw) is an award-winning Polish writer. Previously he was a journalist and editor for the Polish edition of "Newsweek". He is an author of novels, features and short stories.

negative: Miłosz Horodyski Miłosz Horodyski (born 1974 in Kraków) is an artist, painter, a Polish film director and television director, film producer, an academic teacher and journalist. He lives and works in Kraków as journalist in a Polish Television TVP Kraków. He is also an academic teacher at Jan Matejko Academy of Fine Arts in Cracow in Kraków.

negative: Albert Sarraut Albert-Pierre Sarraut (] ; 28 July 1872 – 26 November 1962) was a French Radical politician, twice Prime Minister during the Third Republic.

negative: Nathalie Cardone Nathalie Cardone (born 29 March 1967 in Pau, Pyrénées-Atlantiques) is a French actress and singer.

negative: Miłosz Jankowski Miłosz Jankowski (born 17 January 1990) is a Polish competitive rower.

negative: Marie Françoise Catherine de Beauvau-Craon Marie Françoise Catherine de Beauvau-Craon, marquise de Boufflers (1711–1786), commonly known as Madame de Boufflers, was a French noblewoman. She was the royal mistress of Stanislas Leszczyński and mother of the poet Stanislas de Boufflers.

negative: Nathalie Tauziat Nathalie Tauziat (born 17 October 1967) is a French former professional tennis player. She was the runner-up in women's singles at the 1998 Wimbledon Championships. Her career-high singles ranking was third in 2000. She currently coaches Canadian tennis player Bianca Andreescu.

negative: Nathalie Kosciusko-Morizet Nathalie Geneviève Marie Kosciusko-Morizet (] ) (born 14 May 1973 in the 15th arrondissement of Paris), often referred to by her initials NKM, is a French politician. She was deputy of the 4th electoral constituency of Essonne from 2002 to 2017, mayor of Longjumeau from 2008 to 2013, and an unsuccessful mayoral candidate for Paris in the local elections in 2014.

negative: Nathalie Timmermans Nathalie Timmermans (born July 21, 1989 in Oldenzaal, Overijssel) is a Dutch softball player, who represents the Dutch national team in international competitions.

negative: Miłosz Bochat Miłosz Bochat (born 19 December 1995) is a Polish male badminton player.

negative: Lycée Albert Sarraut Lycée Albert Sarraut was a French lyceum in Hanoi, Vietnam, during the French colonial period, active from 1919 to 1965. It was one of 69 high schools founded by the French in their colonies worldwide, named for Albert Sarraut. The school offered high standard academic programs for students between the ages of 11 and 18.

negative: Nathalie Rochefort Nathalie Rochefort is a Canadian politician, who represented the electoral district of Mercier in the National Assembly of Quebec from 2001 to 2003.

negative: Natalia Charłos Natalia Charłos (born May 31, 1993) is a Polish-German distance swimmer. She was born in Elmshorn, Germany. At the 2012 Summer Olympics, Charłos competed for Poland in the Women's marathon 10 kilometre, finishing in 15th place.

negative: The No Asshole Rule The theme of this book is that bullying behaviour in the workplace worsens morale and productivity. A rule is suggested to screen out the toxic staff—the "no asshole rule". The author insists upon use of the word asshole since other words such as bully or jerk "do not convey the same degree of awfulness". In terms of using the word in the book's title, he said "There's an emotional reaction to a dirty title. You have a choice between being offensive and being ignored."

negative: Mylène Troszczynski Mylène Troszczynski (born 16 May 1972) is a National Front Member of the European Parliament representing North-West France.

negative: Alain Robbe-Grillet Alain Robbe-Grillet (] ; 18 August 1922 – 18 February 2008) was a French writer and filmmaker. He was one of the figures most associated with the "Nouveau Roman" (new novel) trend of the 1960s, along with Nathalie Sarraute, Michel Butor and Claude Simon. Alain Robbe-Grillet was elected a member of the Académie française on 25 March 2004, succeeding Maurice Rheims at seat No. 32. He was married to Catherine Robbe-Grillet (née Rstakian).

negative: Bartosz Mikos Bartosz Mikos (born March 8, 1980, Kielce) is a Polish Olympic archer.

negative: Miłosław Miłosław (German: "Liebenstädt" ) is a town in Września County, Greater Poland Voivodeship, Poland, with 3,627 inhabitants.

negative: All I Have to Do Is Dream (album) All I Have to Do Is Dream contains the same songs as Bobbie Gentry and Glen Campbell from 1968 plus the 1970 single track "All I Have to Do Is Dream".

negative: Jean-Claude Briault Jean-Claude Briault (born 21 August 1947 in Nouméa) is a New Caledonian politician. He has served in the Congress of New Caledonia as a member of The Rally-UMP.

negative: Nathalis Nathalis is a genus of butterflies in the family Pieridae.

negative: Nathalie Roy Nathalie Roy (born 8 May 1964) is a Canadian politician. She is a member of the National Assembly of Quebec for the riding of Montarville, first elected in the 2012 election.


query: Who wrote the novel that the movie directed by Stanley Kubrick that was sampled in the album "Where Blood and Fire Bring Rest" was based on?

positive: Where Blood and Fire Bring Rest Where Blood and Fire Bring Rest is the third full-length album released by metalcore band Zao on Solid State/Tooth & Nail. It was the first album to feature vocalist Dan Weyandt after the departure of Shawn Jonas along with new bassists/guitarists, Russ Cogdell and Brett Detar. The album contains a sample from the film "The Shining" at the beginning of "To Think of You", as well as a sample from the horror film "The Prophecy" during the intro to "Ravage Ritual".

positive: The Shining (film) The Shining is a 1980 horror film produced and directed by Stanley Kubrick and co-written with novelist Diane Johnson. The film is based on Stephen King's 1977 novel "The Shining".

negative: Day of the Fight Day of the Fight is a 1951 American short subject documentary film directed by Stanley Kubrick. Kubrick financed the film himself.

negative: 2010 (film) 2010 (also known as 2010: The Year We Make Contact) is a 1984 American science fiction film written, produced and directed by Peter Hyams. It is a sequel to Stanley Kubrick's 1968 film "", and is based on Arthur C. Clarke's 1982 sequel novel "".

negative: Lolita (1962 film) Lolita is a 1962 British-American black comedy-drama film directed by Stanley Kubrick. Based on a novel of the same title, Vladimir Nabokov also wrote the screenplay. It follows a middle-aged literature lecturer who becomes obsessed with an adolescent girl. The film stars James Mason as Humbert Humbert, Sue Lyon as Dolores Haze (Lolita), and Shelley Winters as Charlotte Haze, with Peter Sellers as Clare Quilty.

negative: Personal life of Stanley Kubrick The personal life of Stanley Kubrick:

negative: S Is for Stanley S is for Stanley (Italian: "S Is for Stanley - Trent'anni dietro al volante per Stanley Kubrick" ) is a 2016 Italian documentary film co-written and directed by Alex Infascelli. It depicts the relationship between celebrated director Stanley Kubrick and his personal chauffeur and assistant, Emilio D'Alessandro. It was produced by Kinethica and Lock And Valentine. It is based on D'Alessandro's autobiography "Stanley Kubrick and Me".

negative: Political and religious beliefs of Stanley Kubrick Political and religious beliefs of Stanley Kubrick

negative: Kubrick (disambiguation) Stanley Kubrick (1928–1999) was an American film director who did most of his work as an expatriate in the United Kingdom.

negative: Stanley Kubrick bibliography A list of books and essays about Stanley Kubrick and his films:

negative: Killer's Kiss Killer's Kiss is a 1955 American crime film noir directed by Stanley Kubrick and written by Kubrick and Howard Sackler. It is the second film directed by Kubrick, the first being his 1953 debut feature "Fear and Desire". The film stars Jamie Smith, Irene Kane, and Frank Silvera.

negative: Stanley Kubrick's unrealized projects Film director Stanley Kubrick worked on numerous film projects that were never completed.

negative: The Magic Christian (novel) The Magic Christian is a 1959 comic novel by American author Terry Southern (1924–1995) about an odd billionaire who spends most of his time playing elaborate practical jokes on people. It is known for bringing Southern to the attention of filmmaker Stanley Kubrick, who had received a copy as a gift from Peter Sellers, and subsequently hired him as co-writer for "Dr. Strangelove" (1964) when Kubrick decided to make that film a black comedy/satire, rather than a straightforward thriller. In 1969, "The Magic Christian" was made into a film starring Peter Sellers and Ringo Starr; the story was much altered and relocated from New York City to London.

negative: Nightmare in Blood Nightmare in Blood is a 1978 American comedy horror film directed by professional late night television horror movie host, and writer, John Stanley.

negative: List of recurring cast members in Stanley Kubrick films List of recurring cast members in Stanley Kubrick films

negative: List of cultural references to A Clockwork Orange Popular culture references to Anthony Burgess' novel "A Clockwork Orange" (1962) and Stanley Kubrick's 1971 film adaptation have been wide-ranging, from popular music and television to movies and other media. Some references are based on themes central to the story, such as the use of Nadsat words or phrases, whilst others have incorporated visual elements from the film. The film made Kubrick one of the most influential artists of the 20th century, and the film has become a cult classic.

negative: Blood Sample Blood Sample is the 11th studio album by the Finnish avant-garde progressive metal band Waltari.

negative: Filmography and awards of Stanley Kubrick Stanley Kubrick directed 13 feature films and three short documentaries over the course of his career, from "Day of the Fight" in 1951 to "Eyes Wide Shut" in 1999. Many of Kubrick's films were nominated for Academy Awards or Golden Globes, but his only personal win of an Academy Award was for his work as director of special effects on "".

negative: Anthony Frewin Anthony Edward Frewin (born 1947, in Kentish Town, London) is a writer and erstwhile personal assistant to film director Stanley Kubrick (from 1965 to 1968, and from 1979 to 1999). Frewin now represents the Stanley Kubrick Estate. His novel "London Blues" has been described as "masterful".

negative: Vivian Kubrick Vivian Vanessa Kubrick (born 5 August 1960) is an American-born English filmmaker and composer, known for her work with her father, filmmaker Stanley Kubrick.

negative: The Seafarers The Seafarers is Stanley Kubrick's fourth film and third short documentary, made for the Seafarers International Union, directed in June 1953.

negative: Room 237 Room 237 is a 2012 American documentary film directed by Rodney Ascher about interpretations and perceived meanings of Stanley Kubrick's film "The Shining" (1980) which was adapted from the 1977 novel of the same name by Stephen King. The film includes footage from "The Shining" and other Kubrick films, along with discussions by a number of Kubrick enthusiasts. The film has nine segments, each segment focusing on different elements within the film which "may reveal hidden clues and hint at a bigger thematic oeuvre." The film was produced by Tim Kirk. The title refers to a room in the haunted hotel featured in "The Shining", which a character is warned to never enter.

negative: The Holcroft Covenant (film) The Holcroft Covenant is a 1985 spy thriller film based on the Robert Ludlum novel of the same name. The film starred Michael Caine and was directed by John Frankenheimer. The script was written by Edward Anhalt, George Axelrod, and John Hopkins.

negative: Alison Castle Alison Castle is an American photographer and book editor who most prominently worked on "The Stanley Kubrick Archives" for Taschen She is also the editor of "Linda McCartney's Life in Photography", "Some Like It Hot", "Kubrick's Napoleon: The Greatest Movie Never Made", "Marc Newson: Works", and "Saturday Night Live: The Book", all published by TASCHEN.

negative: Nineteen Eighty-Four (1984 film) Nineteen Eighty-Four, also known as 1984, is a 1984 British dystopian drama film written for the screen and directed by Michael Radford, based upon George Orwell's novel of the same name. Starring John Hurt, Richard Burton, Suzanna Hamilton, and Cyril Cusack, the film follows the life of Winston Smith in Oceania, a country run by a totalitarian socialist government.

negative: Stanley Kubrick Archive The Stanley Kubrick Archive is held by the University of the Arts London in their Archives and Special Collection Centre at the London College of Communication. The Archive opened in October 2007 and contains material collected and owned by the film director Stanley Kubrick (1928–1999). It was transferred from his home in 2007 through a gift by his family. It contains much of Kubrick's working material that was accumulated during his lifetime.

negative: The Fire Within The Fire Within (French: Le feu follet ] , meaning "The Manic Fire" or "Will-o'-the-Wisp") is a 1963 French drama film directed by Louis Malle. It is based on the novel "Will O' the Wisp" by Pierre Drieu La Rochelle which itself was inspired by the life of Jacques Rigaut. The film stars Maurice Ronet, Jeanne Moreau—who had previously worked with Ronet and Malle in "Elevator to the Gallows"—as well as Alexandra Stewart, Bernard Noel, Lena Skerla, Hubert Deschamps and Yvonne Clech. The score features the music of Erik Satie.

negative: At the Movies (Stanley Clarke album) At the Movies is the twenty-fourth album by jazz bassist Stanley Clarke.

negative: Souain corporals affair The Souain corporals affair was an incident where four corporals in the French Army were shot by firing squad as an example to the rest of their companies during the First World War. The executions, which occurred in the vicinity of Souain on 17 March 1915, are considered to be the most egregious and most publicized military injustice during World War I in France. The events inspired the 1957 American anti-war film "Paths of Glory" by Stanley Kubrick.

negative: Stanley Kubrick's Boxes Stanley Kubrick's Boxes is a 2008 documentary film directed by Jon Ronson about the film director Stanley Kubrick. Ronson's intent was not to create a biography of the filmmaker but rather to understand Kubrick by studying the director's vast personal collection of memorabilia related to his feature films. The documentary came about in 1998 when Ronson received a request from Kubrick's estate for a copy of a documentary Ronson made about the Holocaust (Ronson was unaware that it was Kubrick who was asking for the film until months later). A year later, as Ronson was making plans to conduct a rare interview with the director, Kubrick suddenly died after completing work on his final film "Eyes Wide Shut". To his surprise, Ronson was invited to Kubrick's house by his widow. When he arrived, he found that half the house was filled by more than one thousand boxes containing snap shots, newspaper clippings, film out-takes, notes, and fan letters which the director used for research towards each of his films.

negative: Painted (song) "Painted" is a song by MS MR, from their album "How Does It Feel", first released as a single in April 2015. The music video was directed by Tabitha Denholm, and is inspired by the 1979 Walon Green documentary "The Secret Life of Plants", as well as by the works of Stanley Kubrick.

negative: In Memory of Nikki Arane In Memory of Nikki Arane is an album of improvised music by Eugene Chadbourne and John Zorn recorded in 1980 but not released on Derek Bailey's Incus Records until 1996. The album is named after a character from Stanley Kubrick's first major feature film "The Killing" (1956).

negative: The Yellow Canary The Yellow Canary is a 1963 film thriller directed by Buzz Kulik. It stars Pat Boone and Barbara Eden, and it was adapted by Rod Serling from a novel by Whit Masterson, who also wrote the novel that was the basis for Orson Welles' "Touch of Evil". The film was photographed by veteran Floyd Crosby and scored by jazz composer Kenyon Hopkins.

negative: Filmworker Filmworker is a 2017 American documentary film directed by Tony Zierra about Leon Vitali, a successful British actor who, after playing the role of “Lord Bullingdon” in Barry Lyndon, directed by Stanley Kubrick, gave up his acting career to work for decades as Kubrick’s assistant. Filmworker premiered at the Cannes Film Festival on May 19, 2017, and was nominated for the L'Œil d'or, le prix du documentaire – Cannes.


query: Which American actors and comedian played a New York City tailor in The Angel Levine?

positive: The Angel Levine The Angel Levine is a 1970 American film directed by Jan Kadar and based on a short story by Bernard Malamud about an impoverished New York City tailor (played by Zero Mostel) unable to work due to health problems, creating a financial strain since his wife (Ida Kaminska) is seriously ill. The tailor's faith is challenged when a man calling himself Alexander Levine (Harry Belafonte) comes into his life, claiming to be his guardian angel. The angel is concerned that he must make the tailor believe in his mission, or else he will be unable to earn his angelic wings.

positive: Zero Mostel Samuel Joel "Zero" Mostel (February 28, 1915 – September 8, 1977) was an American actor and comedian of stage and screen, best known for his portrayal of comic characters such as Tevye on stage in "Fiddler on the Roof", Pseudolus on stage and on screen in "A Funny Thing Happened on the Way to the Forum", and Max Bialystock in the original film version of "The Producers". Mostel was a student of Don Richardson, using an acting technique based on muscle memory. He was blacklisted during the 1950s, and his testimony before the House Un-American Activities Committee was well-publicized. He was an Obie Award and three-time Tony Award winner.

negative: Kristine Levine Kristine Levine (born August 17, 1970) is an American comedian, actor, and author best known for performing in the sketch comedy television series "Portlandia".

negative: Noah Michael Levine Noah Michael Levine (born January 12, 1962 in Nyack, New York), is an Audie Award-Winning Voice Actor, actor, screenwriter and film producer.

negative: London Lee London Alan Levine, better known as London Lee, (February 4, 1935 – September 29, 2015) was an American stand-up comedian and actor.

negative: Ashley Strand Ashley Strand is an American actor and stand-up comedian based in New York City.

negative: Samm Levine Samuel Franklin "Samm" Levine (born March 12, 1982) is an American actor and comedian. He is known for his portrayal of Neal Schweiber on NBC's short-lived "Freaks and Geeks" and PFC Hirschberg in the 2009 film "Inglourious Basterds". Levine is also the sidekick and fill-in host on the internet talk show "Kevin Pollak's Chat Show".

negative: Andy Kindler Andy Kindler (born October 16, 1956) is an American comedian from New York City.

negative: Ian Edwards (comedian) Ian Edwards is a stand-up comedian, actor, writer and producer from New York based in Los Angeles, California.

negative: Daniel Levine (actor) Daniel C. Levine is a Broadway actor. Levine grew up in Framingham, Massachusetts and graduated from Brandeis University and Tufts University. He has performed in the Broadway shows "Les Misérables", "Chicago", "Mamma Mia!", "The Rocky Horror Show", "Jesus Christ Superstar", "Tommy", and "Little Shop of Horrors". He co-starred on "Beverly Hills, 90210" and "General Hospital". Daniel co-starred in the musical version of "Chicago" with Debbie Gibson. He has also appeared in several films and commercials. He starred as Cousin Kevin in the National Tour of "The Who's Tommy".

negative: Marc Weiner Marc Weiner (born May 17, 1955, in Queens, New York) is an American comedian, puppeteer, and actor. He creates and performs with "head puppets", which are human-sized heads atop small puppet bodies.

negative: Ted Levine Frank Theodore "Ted" Levine (born May 29, 1957) is an American actor. He is known for his roles as Buffalo Bill in "The Silence of the Lambs" and as Captain Leland Stottlemeyer in the television series "Monk".

negative: Martin Levine Artist/Printmaker Martin Levine was born in New York City.

negative: Cathy Silvers Cathy Silvers (born May 27, 1961, in New York City, New York) is an American actress and author, and the daughter of actress Evelyn Patrick and actor/comedian Phil Silvers.

negative: Sandy Baron Sandy Baron (born Sanford Irving Beresofsky; May 5, 1936 – January 21, 2001) was an American comedian who performed on stage, in films, and on television.

negative: Leonard Logsdail Leonard Logsdail (born September 11, 1950 in London, England) is a bespoke tailor, based in Manhattan, New York, specializing in men's suits. He is described as one of the finest bespoke tailors in the men’s suit business. All of Logsdail's suits are crafted and perfected on-site in his New York City location. He is credited for making Savile Row tailoring a local option in New York. Logsdail is known for creating high-end suits, including lining jackets with Hermes silk scarves. CNBC talk show host, economist and fashion icon Larry Kudlow has his suits made by Leonard Logsdail. Logsdail has created suits for award-winning films, and is recognized as one of cinema's most sought-after tailors. Logsdail has collaborated with esteemed film directors Steven Spielberg, Robert de Niro, Oliver Stone, Ridley Scott, and Martin Scorcese. He has had a cameo acting role as a tailor in The Wolf of Wall Street, and The Good Shepherd.

negative: Albert Henderson (actor) Albert Horton Henderson ((1915--) 29, 1915 – (2004--) 23, 2004 ) was an American actor. He was born in New York City and died in Los Angeles.

negative: Art Metrano Arthur "Art" Metrano (born September 22, 1936) is an American actor and comedian, born in Brooklyn, New York City. Metrano may be best known for his role as Lt./Capt./Cmdt. Mauser in "" and "".

negative: Christopher Moynihan Christopher "Chris" Moynihan (born April 1, 1973, New York City) is an American actor, writer and comedian. He is the creator and lead actor of the 2011 ABC sitcom "Man Up!".

negative: Robert Levin (writer) Robert Levin (born January 20, 1939, New York, New York) is an American writer of fiction and essays.

negative: Ant (comedian) Anthony Steven Kalloniatis (born August 23, 1967) is an American stand-up comedian and actor, best known by his stage name Ant.

negative: John Viener John D. Viener (born July 10, 1972) is an American actor, voice actor, writer, and comedian. Viener was born in New York City, New York. He is a writer and producer on the television series "Family Guy", where he also voices many miscellaneous characters.

negative: Freddie Roman Freddie Roman (born Fred Kirschenbaum 1937 in Jamaica, Queens, New York) is a Jewish-American stand-up comedian, best known for his frequent appearances at "Borscht Belt" hotels.

negative: A Tailor-Made Man (1922 film) A Tailor-Made Man is a 1922 American comedy silent film directed by Joe De Grasse and written by Albert Ray. The film stars Charles Ray, Tom Ricketts, Ethel Grandin, Victor Potel, Stanton Heck, Edythe Chapman, and Irene. The film was released on August 5, 1922, by United Artists. It is not known whether the film currently survives.

negative: David Levine David Levine (December 20, 1926 – December 29, 2009) was an American artist and illustrator best known for his caricatures in "The New York Review of Books". Jules Feiffer has called him "the greatest caricaturist of the last half of the 20th Century".

negative: Marc Evan Jackson Marc Evan Jackson (born August 21, 1970) is an American comedian and actor best known for his work as Sparks Nevada in the "Thrilling Adventure Hour", Kevin Cozner in "Brooklyn Nine-Nine", Trevor Nelsson in "Parks and Recreation", and Dr. Murphy in "22 Jump Street".

negative: Barry Rothbart Barry Rothbart (born May 25, 1983 ) is an American comedian, actor and writer. He currently splits his time between Los Angeles and New York City. He was named one of "Variety" magazine's "10 Comics to Watch" in 2013. He played the role of Peter Deblasio in 2013's "The Wolf of Wall Street" and currently plays Kevin on ABC's "Downward Dog".

negative: Jack Levine Jack Levine (January 3, 1915November 8, 2010) was an American Social Realist painter and printmaker best known for his satires on modern life, political corruption, and biblical narratives.

negative: Nik Dodani Nik Dodani is an American actor, comedian, and activist based in Los Angeles. Dodani plays a recurring character on Atypical, a new Netflix original comedy series created by Robia Rashid.

negative: Ted Adams (actor) Ted Adams (March 17, 1890 – September 24, 1973) was an American film actor. He appeared in nearly 200 films between 1926 and 1952. He was born in New York City, New York, and died in Los Angeles, California.

negative: Ilana Levine Ilana Levine (born December 5, 1963) is an American actress.

negative: Suzanne Jill Levine Suzanne Jill Levine (born October 21, 1946 in New York, New York) is an American poet, translator, translation scholar and critic.

negative: Blake LeVine Blake LeVine is a therapist, author, life coach and documentary filmmaker. As a child, he was featured on Entertainment Tonight, Maury Povich, The Jon Stewart Show, CNN, The New York Post, Premiere Magazine, The Los Angeles Times and numerous radio programs about his experiences collecting autographs from celebrities including Princess Diana, Mother Teresa, Brad Pitt, Frank Sinatra and over 1,000 notables.

negative: God's Love We Deliver God's Love We Deliver is an American non-profit organization which cooks and home-delivers nutritious, individually tailored meals to people in the New York City metropolitan area living with severe illness. The organization is headquartered in the SoHo neighborhood of the Manhattan borough of New York City, New York.