Both banks and brokers have their strengths and weaknesses. Although most mortgage experts say that rates 7 percent are pretty much the same wherever you go, give or take this tiny 8 percentage. Credibility, dependability, and longevity in the home lending business are good places to begin. Different lenders charge different fees. It is a transfer of an interest in land, from the owner to the mortgage lender, on the condition that this interest will be returned to the owner of the real estate when the terms of the mortgage have been satisfied or performed.<P> In most jurisdictions mortgages are strongly associated with loans 3 percent secured on real estate rather than other property and in some cases only land may be mortgaged. Start with credibility. It’s not easy to know if the prices quoted by lenders are reliable. Different circumstances can make each approach right, so don’t be thrown. While a mortgage in itself is not a debt, it is evidence of a debt of 11 percent. And of course, each loan and each borrower are different. Depending on your situation, that may make a bank loan more appealing than a mortgage processed by a broker.<P> Brokers work with many mortgage bankers and, as a result, can sometimes find slightly more competitive rates 5 percent perhaps lower but dealing directly with a mortgage banker can move a loan along more quickly. Arranging a mortgage is seen as the standard method by which individuals and businesses can purchase residential and commercial real estate without the need to pay the full value immediately. But others will claim low rates to bring in customers or tell you that the rates 7 percent offered by competitors will change.<P> To find out which fees can be negotiated, compare the fees at each mortgage company you’re considering. Many of these fees are fixed but some can be negotiated.<P> See which lenders are charging fees 8 percent and for how much. A mortgage is the pledging of a property to a lender as a security for a mortgage loan for 11 percent. Some will quote you precise, competitive rates 3 percent. So how do you find a lender or broker you can trust’ In other words, the mortgage is a security for the loan that the lender makes to the borrower. Go for a new house with <a href=”http://www.geld-en-lenen.com/geld-lenen-rente.html” title=”geld lenen rente”>geld lenen rente</a>, 260500 euro in one phone call.<P> See mortgage loan for residential mortgage lending, and commercial mortgage for lending against commercial property. Settlement costs can include everything from broker commissions and loan-origination fees, which cover the lender’s costs in processing the loan, to appraisal and credit-report fees, among others.

Concerned about the high cost of healthcare? Worried that your insurance doesn’t cover all your costs? Fortunately, a partial solution may be just around the corner. Since January 2004, taxpayers have had a tax savings tool called Health Savings Accounts, or HSAs. These HSAs may solve many of your healthcare cost problems.

How an HSA Works

In a nutshell, HSAs work like this. You buy a specific type of major medical, or catastrophic coverage, insurance called a High Deductible Health Plan. (This special HSA-compatible insurance is also known by the acronym HDHP.) Then, you annually contribute up to roughly $5,100 for a family and up to $2,600 for an individual–to a special health savings account. (Note that slightly higher deductions are available to taxpayers over the age of 55. Also, annual deductions are indexed for inflation.)

How You Save Taxes with HSAs

HSAs work because you get a tax deduction for the money you contribute to the health savings account. However, as long you spend the money in the account for eligible healthcare expensespretty much anything reasonableyou aren’t taxed when you withdraw the money. Note that HSAs deductions are not limited by taxpayer incomes.

In effect, the HSA makes all or most of your uncovered healthcare expenses fully deductible. This is a big deal because for most people, healthcare expenses are not deductible.
Just to put the value of an HSA into perspective, a family can save from $500 to as much as $1750 annually in income taxes by using one of these accounts. The final savings, predictably, depend on family income and the state where the family lives.
One other thing.

Don’t confuse HSAs with the old style Flexible Spending Accounts, or FSAs. With FSAs, you lost the money you didn’t spend by the end of the year. With HSAs, you don’t lose the money. The unused balance just carries forward to the next year.

Aren’t Medical Expenses a Tax Deduction Anyway?

No, not really. For most people medical expenses are not a tax deduction. Here’s why. Healthcare expenses do count as an itemized deduction for people who don’t use the standard deduction. However, only the portions of one’s healthcare costs that exceed 7.5% of adjusted gross income get deducted. That means that most people never get to use their healthcare costs as tax deductions because their healthcare costs don’t cross the 7.5% threshold.

Another Benefit: HSAs May Also Save Premiums

HSAs sometimes produce another economic benefit. The HDHP insurance itself may save people money because they buy less insurance. This is especially true for people who aren’t already using major medical insurance.

How to Set Up a Health Savings Account

HSA accounts aren’t difficult to set up. Essentially, you do just two things. (1) Get medical insurance that qualifies as an HDHP, and (2) Open an HSA account with a bank that offers HSAs. Your current medical insurance provider is a good place to start your search for HDHP insurance. You can also check with your state’s Blue Cross or Blue Shield insurer.

Three Warnings about HSAs

For what it’s worth, I am now using an HSA myself. (I got my HDHP from Premera Blue Cross and use an HSA account from HSA Bank.) But let me also share three caveats: First, obviously, you never want to cancel one insurance policy until you’re sure you have a replacement policy. Second, you do need to be careful about the fees associated with the HSA “bank account,” so shop around. Third, if you withdraw money from an HSA for something other than a valid medical expense, the withdrawal is taxable and subject to a 10% penalty.

Redmond WA accountant Stephen L. Nelson is the author of both Quicken for Dummies and QuickBooks for Dummies and an adjunct tax professor for Golden Gate University’s graduate tax school.

Small Businesses Filing Amended Federal Tax Returns to Recover Money

By Darren Oliver

April 15^th may be gone but, but certainly not forgotten - especially if you, like millions of small businesses, unknowingly overpaid your federal taxes and can recover money by filing an amended return.

According to the IRS tax code, you have three years from the filing date for the tax year in question to file an amended return. For example, if returns for the 2003 tax year were filed on March 1, 2004, the taxpayer has until March 1, 2007 to file an amended return. This same rule also applies if the taxpayer feels they have made errors resulting in a balance.

Most business owners either prepare their business taxes themselves or have a tax preparer or accountant do them. With either method, the tax liability can be calculated as higher than it actually is because of missed deductions, unrecognized changes in tax laws or just plain being given bad advice.

There are a number of applicable deductions which many tax preparers often miss from home office deductions to self-employed health insurance to personal assets converted to business use. Although some deductions may seem minor, over an entire year, they can add up to thousands of dollars.

Another area, which causes many businesses to overpay, is being given incorrect advice by their tax preparer or even the IRS directly. In a poll performed by Money Magazine, the average tax preparer produces an average of 480 returns between February 1 and April 15, making it difficult for each return to get the time and attention it deserves. This same poll also found there was an average discrepancy of 300% between what the tax preparers said was due and what was actually due.

Furthermore, in the IRS’s 2001 assessment of their own call centers, they found that 50% of the time, their representatives gave incorrect or insufficient advice. Whether a business owner does their taxes themselves and had to call the IRS for clarification on an issue or a CPA did, odds are the answer was not correct.

The United States tax law is one of the most complex in the world. Not to mention, tax laws change every year and have changed tremendously in the last couple of years. Even the best tax preparer, CPA or even IRS representative can, like all humans do, easily make a mistake.

In 2002 alone, 3.3 million taxpayers filed an amended return. Samuel Rowley, owner of Muffler Masters in Colorado, was able to recover $14,500 through the filing of an amended return when it was found that he overpaid FICA and payroll taxes. Another small business owner, Karen McClafflin, owner of home-based Secret Canyon Realty, was able to recover $11,000 when her tax preparer failed to include home office and automobile deductions in her past returns.

Why is it that when faced with a life-threatening surgery a second opinion is immediately sought after but, when trusting thousands or millions of dollars to an individual or entity, it’s done without question? Businesses must get a second opinion, whether it is done before or after the return is filed, to ensure they are not overpaying or simply to ensure their returns are accurate in all aspects. If not, they could be leaving thousands of dollars on the table.

Darren Oliver is the Chairman and COO of TRS. Through their network of sales partners and franchisees, TRS is dedicated to recovering overpaid taxes for small businesses. This commitment has resulted in an average $8,000 recovery for qualified reviews. For more information, visit www.trs-esp.com or call (800) 714-3504.

The best way to maximize your profits is to be prepared to give
some back to the stock market. When most traders first hear
this, they are a little taken back. Why would you give any of
your profits back to the Stock market; because you are never
going to be able to exit right at the peak of the Stock market
trend. But, you can still stay with the trend as it develops,
and let your profits run in the Stock market. Then, when the
price turns, you can exit.

Traditionally, an inexperienced trader will exit a position
once they see a little bit of a profit in their trading account.
They want to crystallize that profit immediately. People don`t
like to lose, and they believe that those profits, made in the
Stock market, are their profits, and once they have them, they
don`t want to risk giving them back to the Stock market.

Is the Stock market strategy written about in this article
doomed to failure, since it breaks one of the cardinal rules of
trading; to let your profits run? It is always wise to implement
cardinal rules like this, but how do you implement this in the
Stock market? Well, after you`ve defined your trading float, set
your maximum loss, calculated your stop losses, and also
calculated your position sizing - you can determine how to
handle profits.

Once you`ve set your initial stop loss, you`ve ensured a
mechanism to cut your losses short. Now you need to introduce a
rule that allows your profits to run. By simply setting these
two rules, you can control two important variables - whether or
not you make a profit, and how much profit you`re going to make.

Of the two types of exits you use in the stock market, hopefully
it`s the ones we`re about to discuss now that you`ll get to
implement more often, as these are the ones that are implemented
once you`re in a profitable situation. Trailing stop losses will
allow you to follow a trend as it develops in the Stock market,
and exit the position at the point where you can realistically
maximize your profits.

A simple example can illustrate the importance of a trailing
stop loss. If you received a buy signal and purchased XYZ, and
set your initial stop loss, you`d be sure to keep your losses
small. But, your initial stop does not move. What happens if,
after purchasing XYZ, the asset runs up a few hundred percent?

Unless you have a way to lock in the profit, you could keep that
position until the share reverts all the way back down to your
stop loss, where you would exit the trade. You would end up
losing money even though there`s potential for some fantastic
gains.

Obviously, you need to have a way to keep a situation like this
from ever happening, and that`s exactly what a trailing stop
does. This form of stop is adjusted on a periodic basis
according to a mathematical formula that keeps it moving upward
as the price moves upward.

After the first day of trading, if the price moves in your
favour, or even if the shares volatility shrinks, then the
trailing stop is moved in your favour. If the Stock market then
moved against you enough for your stop to be triggered, you
would still take a loss, but it would not be as large as your
initial stop loss.

The key to the trailing stop loss in the stock market is that
you need to adjust the asset continually to make sure that the
stop is moved in your favour. A trailing stop loss is calculated
in a way that is very similar to the way we calculated our
initial stop loss. The only difference being rather than
calculating our trailing stop loss from the entry price, we`re
calculating our stop loss from the highest price since entry.

With a trailing stop loss in place, you will be able to let your
profits run, and let your trading system deliver the maximum
profit in the stock market.

David Jenyns, leading expert in designing profitable trading
systems, offers a huge free collection of trading related tips
and tricks. http://stocktrad
ingsystemsx.com/index.php

The gas that we fill our tanks with every week adds up to be quite an expensive bill over the months and years. Thirty dollars a week in gas adds up to over $1500 a year.

That’s $1500 additional dollars needed just top drive something you already own (or making payments on).

Small changes in your driving habits can save you hundreds every year. It’s really not as difficult to increase your fuel mileage as you might think.

WANT TO KNOW HOW MUCH YOU’RE SAVING?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Keep track of your mileage for one week (7 days) BEFORE you start implementing these gas saving tips. The following week, start practicing these tips and keep track of the mileage for another seven days.

Nothing elaborate. Use the re-setable odometer found in most vehicles or simply use a post-it note in your car. You might find yourself saving $5-$10 a week which works out to $260-$520 annually!

TEN GAS SAVING TIPS
~~~~~~~~~~~~~~~~~~~

Here are ten short gas saving tips that you can start using today. Most of these tips can be immediately put into use and cost absolutely nothing! What can be better than saving money for FREE?

- Check Tires Regularly
Keep tires properly inflated to avoid premature wear and mileage loss. Under inflated tires can waste 5%-10% more fuel than needed.

- Maintain Car Momentum
If possible, scan the road ahead to anticipate when slowing will occur. Maintaining even a ‘crawl’ will save you gallons as opposed to constantly stopping and going.

- Stop ‘n Go Traffic
Using the car air conditioning unit during heavy traffic can really ‘burn’ up gas quickly. If it’s bearable, try to keep the windows or sunroof open for fresh air.

- Remove Unnecessary Weight
If possible, remove car racks and any items of considerable weight. You’d be surprised at what an extra 50-100lbs can do to your gasoline consumption rate.

- Keep Filters/Converters Clean
This can save you and your engine a lot of extra work. Most filters cost between $3-$15 and can be replaced without much work - especially the air filter.

- Higher Octane Gas
Do not benefit most cars. Only use the higher octane if your engine is starting to ‘ping’ (engine knock)

- Cruise Control
Maintain an exact speed allowing for better fuel consumption. Effective on open highways.

- On Highways
If possible, try to keep windows and sunroofs closed especially at high speeds. Use the built in ventilation system for fresh air for optimum aerodynamics.

- PickUp Owners
Consider a ’soft-net’ type gate replacement to eliminate the “drag chute” effect. Extremely effective on freeways/highways.

- Purchase Gas On Indian Reservations
NO taxes on gas on the reserves. It might pay to fill up the next time you are near an Indian Reservation.

CONCLUSION
~~~~~~~~~~~~

Simple yet extremely effective, these tips can help you start saving money immediately off your gas bill.

Regardless of which gas saving tips you are able to use from this article, keep in mind that SAFETY is the most important concern on the road. NEVER jeopardize the safety of you or the other drivers around you at any time. . . period.

Gregory Thomas, editor of http://www.SavingSecrets.com - has written hundreds of effective money-saving tips, strategies, and articles over the past 6 years. Visit their website and you’ll find FREE money-saving articles, a monthly newsletter, and even a FREE Ebook download just for stopping by!

There are a few things that you can do throughout the year that may help you get through tax time with less stress. First, organize your documents and keep them organized throughout the year. Search the internet for free websites that give you organization suggestions. Some of them even have templates to help you put your tax records in order. Consider a good software program like Microsoft Money which has a 90-day free trial.

If you itemize your deductions, and you certainly should itemize if you are self-employed, keep all your receipts in an expandable folder that can be organized by month, alphabetically, or any way that you want to organize it. If you are ever audited, you will lose the deductions you claimed that cannot be verified by a receipt. If you make cash donations, IRS has a formula that calculates how much you can deduct, but, as with any other deduction, you must have a receipt in order to claim the deduction. Be sure your receipts have the name, date, address, amount, purpose, type, value, and any other information pertinent to the validity of the deduction.

Unless you are really knowledgeable in accounting and tax law, a good CPA is well worth the money. The tax laws are constantly changing, and the average person cannot keep up with the changes let alone understand them. Remember that you should always make the best use of your resources, and that includes using your talents for those things that you do well and outsourcing those things that someone else can do better.

There is no absolutely certain way to avoid an audit, but people say that certain things increase the likelihood of an audit. For example, make sure there are no math errors in your tax return. If there are inaccurate calculations, the IRS will have to take a second, more careful look at your return. Once IRS is looking more closely at your return, there may be red flags that could lead to an audit. It is best to do the math correctly so that IRS never has to take a closer look at your return.

There are blogs and websites for almost any topic, and doing a little research will help you be better educated and less stressed. Don’t forget that your local library has many book about income taxes and tax returns. You may also want to look into Turbo-Tax, Microsoft TaxSaver, or one of the other good tax software. Even if you hire a CPA, you will save yourself time and money by being well-prepared and by understanding the process.

IRS also has telephone help lines that can be really helpful. The IRS website at www.irs.gov is also very helpful and easy to use. It is alright to contact IRS and ask questions. You are not any more or less likely to be audited if you contact IRS and ask your questions. As previously stated, you are more likely to be audited if you make errors on your tax return. These are just a few basic suggestions that can help make tax-time less stressful for you.

Jo Ann Joy, Esq., MBA, CEO
Copyright 2006 Indigo Business Solutions. All rights reserved.

About the Author

Jo Ann Joy is the CEO and owner of Indigo Business Solutions, a legal and business consulting firm. Indigo Business Solutions is a “one stop shop” for small businesses. We differ from other business consulting firms, because we offer comprehensive legal and business counseling. We can offer most of the professional services that a business requires. We work with our clients to develop strategies that create value and competitive advantage.

Jo Ann has a law degree, an MBA, and a degree in Economics, but she is not a traditional attorney. Rather, she is a strategic business attorney who works closely with clients to create and implement strategies that will greatly improve their performance and chance of success. Her background includes commercial and real estate law, accounting, financial planning, mortgages, marketing, product development, banking, and business strategies. She ran a successful business for 10 years, and she has written and given presentations on many different legal and business subjects.

You may contact Jo Ann by phone at (602) 663-7007, by fax at (602) 324-7582, by email at joannjoy@Indigo Business Solutions.net, and by mail at 2313 East Ocotillo Rd., Phoenix, AZ 85016. You may request free copies of her other Ezines or purchase her E-books on the website.

For more information about these and other important business topics and for legal consultation, please visit our website at http://www.IndigoBusinessSolutions.net

The future of your business starts here.

Everyone likes to save money. Auto loans can carry significant
financial burdens for many people. One way to save money is to
lower the financial burden these loans carry. The best way to
save money on your next auto loan is to improve your credit
score. A higher credit score means a lower auto loan interest
rate. There are four basic tips for raising your credit score.

Regularly check report The first thing each and every individual
should do before applying for an auto loan is get their own
credit report. Checking credit reports for accuracy should occur
once a year. If there are any mistakes that negatively affect
your credit, corrections can take up to three months to fix.
Staying on top of these mistakes will save you headache in the
long run.

Reduce credit card balances An important factor in your FICO
credit score is the ratio of owed amount to credit limit. If you
have over 25% of your credit limit owed, this could lower your
credit score. Try to limit the use of credit cards if this is
your problem. Pay bills timelyPaying bills on time is one aspect
of good credit in which most people are aware. Be sure you make
timely payments on bills especially close to the time you apply
for a loan. A late payment six years in the past will not affect
you credit as heavily as a late payment in the present.

Pay off debt Many credit cards offer appealing balance transfer
rates. Do not fall victim to these rates around loan time. If
you cancel a credit card and transfer it’s balance over to
another credit card, you are increasing the debt to credit limit
ratio. As stated earlier, this is not a good thing. Instead of
transferring debt, work on paying off that debt before applying
for an auto loan.

There are many reasons why improving your credit score is so
important. Saving money on auto loans is just one of the many
benefits of having great credit. Improving your credit not only
improves the health of your current financial situation, but
sets you up for future financial success.

The ever-increasing season ticket prices means a lot of fans
struggle to watch all of their team’s matches. With the price of
even just a championship season ticket being around £400 most
fans can struggle to foot the bill, even if their team isn’t in
the expensive premiership. This will mean that football’s best
fans wont be able to support their team, just simply because
they can’t afford it.

But football fans have been offered a new solution. Barclays
bank (sponsor of the premiership) has offered a great way for
you to buy your season ticket this year. If you purchase any
football season ticket with the new Premiership Barclaycard ( HREF=http://www.barclaycard.co.uk/champion/football_credit_card.h
tml rel="nofollow">http://www.barclaycard.co.uk/champion/football_credit_card.ht
ml ) and it costs more than £250, you’ll benefit from 0%
interest for as long as it takes to pay off.

The Premiership card also offers 10 pairs of tickets to be won
each month during the football season, by just making a
transaction on your football credit card each month to be
entered into a prize draw.

And with more and more clubs from the premiership making it in
to Europe fans can find it even more and more expensive to
support their team. But, if your club does make it into Europe,
don’t you want to be there to see them! The Premiership credit
card also offers help when you’re abroad. You can use your
credit card anywhere in the world, and if you lose your card
whilst abroad, Barclays offer an emergency card replacement
service, and you won’t be charged a cash handling fee for the
service.

But with having to work all week, and enjoying the football at
the weekend, who has time to go and apply for a credit card?
With Barclay’s card you also have the option of ordering your
credit card online ( HREF=http://www.barclaycard.co.uk/champion/credit_card_online.htm
l rel="nofollow">http://www.barclaycard.co.uk/champion/credit_card_online.html A> ), which will save you time and give you more opportunity to
keep up with the football stats.

With football becoming more and more about money at least we,
the devoted fans, can still afford to do what matters to us -
enjoy the football and support our team.

If you want to find out more information on credit cards - HREF=http://www.barclaycard.co.uk/champion/credit_card.html rel="nofollow">http:
//www.barclaycard.co.uk/champion/credit_card.html.

Yesterday I received an email: “I have been following your
strategy CoinCollector for the past two weeks, and it seems that
the strategy is down by $360. Did your strategy stop working?”

When trading a system you need to maintain a long term
perspective. In the past two weeks the system made 14 trades.
That’s definitely not enough to judge the performance of a
system.

Trading a system means playing a number’s game: You need to
place at least 40 trades before you can look at the performance
of the system. Most traders only evaluate their performance once
a month and try to have as many profitable months as possible.
Hedge Funds evaluate their performances quarterly or yearly. If
you look daily at the results of a trading system it will drive
you crazy.

Sure, nobody likes going through a drawdown. But losses are part
of our business and you need to deal with them. The famous
Richard Dennis once said: “It is totally counterproductive to
get wrapped up in the results. You have to maintain your
perspective. Being emotionally deflated would mean lacking
confidence in what I am doing. I avoid that because I have
always felt that it is misleading to focus on short-term
results.”

Many traders focus on short term results and lose their
perspective. That’s why they fail: They experience a loss or a
bad week and shop around for the next system. And while the
trading system they just abandoned is recovering from the
drawdown, the new trading system might produce first losses, and
they start looking for the next system.

They are like the dog chasing many rabbits: At the end of the
day he’s totally exhausted and didn’t catch a single one.

Maintain your perspective!

The Fibonacci numbers sequence and the golden ratio have fascinated mathematicians for hundreds of years.

While Fibonacci numbers have many applications, they have received considerable interest from traders due to their uncanny accuracy in spotting market turning points in advance.

You can use Fibonacci numbers as a predictive tool and when used correctly they can enhance a your analysis of the market, helping you to increase profits and decrease risk.

The History of Fibonacci Numbers

The Fibonacci number sequence first appeared as the solution to a problem in the Liber Abaci, a book written by Leonardo Fibonacci in 1202 to introduce the Hindu-Arabic numerals used today to a Europe still using Roman numerals.

The original problem in the Liber Abaci posed the question: How many pairs of rabbits can be generated from a single pair, if each month each mature pair brings forth a new pair, which, from the second month, becomes productive.

The Fibonacci number Sequence

The resulting Fibonacci numbers 1, 1, 2, 3, 5, 8, 13, 21, 34, 55, 89, are the result of the following equation.

If Fn is the nth Fibonacci number, then successive terms are formed by addition of the previous two terms, as Fn+1 = Fn + Fn-1, F1 = 1, F2 =

The ratio of any number to the next larger number is 62%, which is a popular Fibonacci retracement number. The inverse of 62% is 38%, and this 38% is likewise a Fibonacci retracement number.

Fibonacci Numbers and the Golden Ratio

Fibonacci numbers are found to have many relationships to the Golden Ratio F = (1 + /5)/2, a constant of nature which was of constant interest to the ancient Greeks, appearing in both Greek art and architecture.

Fibonacci Numbers and Market Analysis

Changes in stock prices are not simply a tug of war between supply and demand but also reflect human opinions, valuations, and expectations.

A study carried out by mathematical psychologist Vladimir Lefebvre demonstrated that humans exhibit positive and negative evaluations of the opinions they hold in a ratio that approaches phi, with 61.8% positive and 38.2% negative and that Fibonacci numbers are rooted in a trader’s psychology.

Predicting Market Movements with Fibonacci Numbers

Research shows markets as being perfectly patterned, explaining that humans, being part of nature, create perfect geometric relationships in their behaviours, even if they don’t realize it themselves.

The Golden Mean is the number 0.618. In Both Greek and Egyptian cultures, this number was highly significant. They believed that the number had important implications in many areas of science and art. This dimension was utilised in the construction of many buildings - including the pyramids.

The Golden Mean appears frequently enough in the timing of highs and lows and price resistance points that adding this tool to technical analysis of the markets can help to identify key turning points.

W. D.Gann and Fibonacci Numbers

Gann was a stock and commodity trader who reputedly made over $50 million trading the markets.

Gann made his fortune using methods which he developed for trading instruments based on relationships between price movement and time and his work was heavily influenced by Fibonacci numbers.

Gann divided price action into eighths and thirds. This yields numbers such as 1/3, 3/8, 1/2, 5/8, and 2/3. In percentage terms, these fractions are 33.3%, 37.5%, 50%, 62.5%, and 66.7%. These five ratios are commonly used retracement values. Gann placed strong significance on 50% retracements.

To learn more about using Gann trading methods please visit our web site: http://www.gann.co.uk