Article: Is a Roth IRA for You?(retirement savings)(Brief Article)

THE ROTH INDIVIDUAL RETIREMENT ACCOUNT, created under The Taxpayer Relief Act of 1997, offers investors still another alternative for building savings for retirement. The Roth IRA has several attractive features, such as:

Generous eligibility rules. Individual wage earners may contribute up to $2,000 per year to a Roth IRA. Those eligible to contribute the full $2,000 a year are single taxpayers with annual modified adjusted gross income (AGI) up to $95,000 and couples falling jointly with up to $150,000 of modified AGI. (The term "modified AGI" is the taxable amount on your IRS 1040 form after certain adjustments.) The contribution amount gradually is reduced to ...

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