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A Roth IRA is an Individual Retirement savings Account best known for providing tax free earnings growth and tax free retirement distributions. Individuals can contribute up to $4000 a year ($5000 if 50 and older) from after-tax dollars, and in return may receive tax free retirement income, provided all rules are met.

KEY POINT: In order to receive tax free retirement distributions:

1) you must be 59 1/2

AND

2) your Roth IRA must be at least 5 years old.

Hint: A Roth IRA is not an advisable investment option if you plan to retire within the next 5 years.

Roth vs Traditional: What makes the Roth IRA different from a Traditional IRA?

KEY DIFFERENCES:

Roth IRA: Pay Taxes Now, Not Later:The Roth IRA is Tax-Exempt –meaning retirement income is tax free.

The Traditional IRA is Tax-Deferred = Pay taxes later

2007 Roth IRA Contributions

How Much Can I Contribute to my Roth IRA?

In general, the maximum amount an individual can contribute to a Roth IRA is $4000 ($5000 if age 50 or older) in a single year. The specific time frame for making 2007 contributions is from January 1, 2007 to April 15, 2008.

You can contribute up to 100% of your earned income or $4000 ($5000 if 50 or
older), whichever is less, MINUS any other IRA contributions you made the
same year.

For instance, if you made $58,000 in 2007 and contributed $3000 to your
other IRAs (excluding any employer sponsored plans), you are now eligible to
contribute only $1000 to a Roth IRA.

Or let’s say you only made $2400 in 2007. You can only contribute $2400 to
your Roth IRA, provided you made no other IRA contributions in 2007.

Earned income: is any compensation you received for providing a service or product.
It does not include investment income from interest, dividends, or
capital gains.

HINT: Alimony that is taxable is also included in calculating earned income.

2007 Income Limits

The income guidelines for contributing to a Roth IRA are as follows:

1. To be eligible for making the maximum contribution of $4000, your modified AGI
cannot exceed $99,000 if you are single, or $156,000 if married and filing
jointly.

2. Your contribution is reduced if your modified AGI falls between $99,000 and
114,000 for singles, and between $156,000 and $166,000 if married filing
jointly.

3. If filing married with a separate return AND lived together for any part of the year, the income restriction is severely limited. The full contribution is permitted if your income is zero dollars. A partial contribution is permitted if your income falls between Zero and $10,000.

Establishing a Roth IRA

Anyone can open a Roth IRA and the process is very simple. Banks, Insurance Companies, On line Brokers, and other financial firms typically offer Roth IRAs in addition to other types of IRAs. When opening an IRA you will need to designate it as a Roth IRA. . (For more info, see “How to Set Up An IRA: A Step by Step Guide”) You can also rollover or convert your Traditional IRA into a Roth IRA.

Tax Implications: Planning for the future

There are basically two schools of thought regarding IRAs and tax consequences. The first school of thought says the traditional IRA is the way to go because when you retire you will have less income to be taxed, thus a greater tax savings. The second school of thought says hey, we don’t have a crystal ball to know what the future tax rates will be, but we do know they will be higher than they are now. These people find the Roth IRA to be the most attractive choice because paying taxes today may mean saving a bundle of taxes later, when you can least afford it.

Then there are folks who realize the world is not black and white and will seek a mixed bag of Traditional and Roth IRAs to round out the tax consequences in retirement. It really comes down to individual circumstances and personal goals.

The Roth 401k

In conclusion, let us give thanks to the late former Senator from Delaware, William V Roth. He pushed for the creation of the Roth IRA and finally in 1998 it made its first appearance. And, you guessed it, the Roth IRA has now evolved into a 401k, which was first introduced in 2006. The Roth 401k is sure to gain popularity just as the Roth IRA did when it was first introduced.

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