Mark --Thanks very much; I don't have time to really study this at the moment but I will this weekend. But you are, in essence, making the point that if one has a lousy 403(B) (in this particular case, a variable annuity) s/he would be better off forgoing the "benefits" of the 403(B) and putting the money in a Roth IRA. The result, over time, would be identical, all things (rate of return) being equal and probably better when the higher annuity expenses are contrasted with a low-cost mutual fund. Right?jtmitch
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