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Year Amount Contributed
1994 $1,329.15
1995 1,502.82
1996 1
1997 1,713.93
1998 1,891.32
1999 2,224.62
2000 1,763.05
2001 2,050.00
1The record does not disclose the amount, if any,
that petitioner contributed to the Questar retirement
plan during 1996.
As of March 2002, petitioner’s monthly contribution to the
Questar retirement plan was approximately $191, which Questar was
deducting from her compensation.
After reducing petitioner’s annual compensation from
Questar, as reported in Form W-2, Wage and Tax Statement, for
each of the years 1994, 1995, and 1997 through 2001, by amounts,
if any, for Federal income tax, State income tax, Social Security
tax, Medicare tax, the cost of certain group-term life insurance,
and contributions to the Questar retirement plan that were
withheld from such compensation, petitioner’s annual net compen-
sation from Questar (petitioner’s annual net compensation) for
each such year was $16,735.37, $19,143.07, $21,474.13,
$23,634.42, $27,168.47, $25,412.16, and $23,851.05, respectively.
At least as of the time of the trial in this case, peti-
tioner was investing $50 a month in a mutual fund and had a
balance in that mutual fund of $500. At least as of March 2002,
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