11.   Business angels is a term for an investor such as a retired manager who is seeking opportunities for investment gain.

12.   But rolling over into a Roth IRA might make sense, because investment gains earned in a Roth are tax-exempt.

13.   But the new product does not shelter your investment gains from taxes, as variable annuities do.

14.   But when money is withdrawn, taxes are owed on pretax contributions and all investment gains.

15.   Critics accused the commission of producing a plan that would not assure investment gains in the private accounts to offset reduced benefits from the traditional part of Social Security.

16.   During that time, there are no state or federal taxes on the investment gains.

17.   Earnings were buoyed by growth in France and the Netherlands and by strong investment gains.

18.   He bent to Republican demands to cut taxes on investment gains but would shift money away from the wealthiest families and toward programs for higher education.

19.   Hospitals have come to rely on investment gains in their endowment funds to help finance research, community health efforts, and to boost their cash levels.

20.   However, in previous quarters, analysts included investment gains in operating income, Hill says.