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However, the 2000 fair market value data are classified by each "taxpayer's age at the end of 2001.�[3] Withdrawals are reported on Form 1099-R; does not include withdrawals for the purpose of rollovers to other IRA accounts if the transfer was made by the trustee;*Roth IRA conversions are shown separately.�[4] Column 16 is equal to the change in fair market value (column 18 less column 5) minus total contributions (column 7), rollovers (column 11), plus withdrawals D(column 15); Roth conversions do not affect total fair market value.3NOTE: Detail may not add to total due to rounding.With pension coverage on Form W-2 [1]Eligible to make IRA contributions% Beginning of year FMV [2]+ Contributions deductible on Form 1040& Total contributions Return on investment [4]�Source: IRS, Statistics of Income Spring 2006 Bulletin, Publication 1136, July 2006. 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