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If you are not qualified for Roth IRA, open a Traditional IRA. At 2010, new law allows you to convert a Traditional IRA to Roth IRA without income limitation. In you situation, you don't need to pay any tax on your contribution, but you pay tax on gains. But IRS allows you to pay 50% on 2011, and another 50% on 2012 for tax on those gains. Quite a deal. This is quite a deal for those who are not qualified Roth IRA now to take advantage of a Roth.