IRA's: deductibility depends on cvg by qualified plan and AGI phase out;CATCH up for 50+ $6k or $7k if over 50; Permissable Investments: Stk,Bd, MF, UIT, Govt Sec's, US Gold Silver coins , Annuities; MIN DISTRIB: age 70 1/2 by 4/1; b/4 59 1/2 10% penalty; Roth IRA- post tax contribs - no deduction- NO RMDs for ROTH- earnings not taxed after 59 1/2 and geeks for 5 yrs,