Twenty years after the introduction of the theory, we revisit what it does—and doesn’t—explain. by Clayton M. Christensen, Michael E. Raynor and Rory McDonald Please enjoy this HBR Classic. Clayton M.
The 2026 IRA limit is $7,500 for those under 50 and $8,600 for those over 50 because of catch-up contributions. Exceeding IRA contribution limits incurs a 6% tax penalty each year. SEP and SIMPLE IRAs ...