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Roth IRA

A Roth IRA allows non-deductible, after-tax contributions of up to $2,000 per year. As long as you hold the IRA for at least 5 years, the distributions are tax free. In addition, you are not required to make a minimum contribution each year, and there is no age limit for additional contributions. The Tax Relief Act of 1997 created the Roth IRA.
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Roth IRA

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