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Save For The Future,
Deduct From The Past
With Contributions 1o Your
Farmers & Merchants IRA Before April 15,1982.
There's still time to take advantage ot tax-deductible contributions to your IRA—and claim up to $1.500 it you're tiling singly $3,000 it you're a working couple and not covered by a qualified plan in 1981.
Just open your IRA at Farmers & Merchants betore the tax tiling deadline ot April 15,1982, and any contribu - tions you make to your IRA (up to the maximum) can be taken as deductions on your 1981 return.
Long after the tax season, your IRA tunds at Farmers & Merchants will continue to earn tax-deterred interest at competitive rates. So you'll have a lot more than just time on your hands when you retire.
Come to the Big Apple and open your IRA. But do it soon. Alter April 15, deductions tor 1981 will be a thing ot the past
Farmers and Merchants
National Bank
BERRYV1LLE • FLINT HILL • FRONT ROYAL • MIDDLETOWN • STEPHENS CITY
MAIN OFFICE WINCHESTER .VIRGINIA IN APPLE COUNTRY. WE'RE THE BIG APPLE IN BANKING.
Surrfnntirti withdrawal penalties required tor withdrawal of IRA funds betore maturity or betore age 59^
80.9%