Traditional IRA Contribution Limit:      $5,000
Roth IRA Contribution Limit:             $5,000

Traditional IRA Catch-Up Contribution:   $1,000
Roth IRA Catch-Up Contribution:          $1,000

IRA Deduction Phaseout for Active Participants
           Single                        $53,000 – $63,000
           Married filing jointly        $85,000 – $105,000
           Married filing separately     $0 – $10,000

IRA Deduction Phaseouts for Spousal Contributions
           Married filing jointly        $159,000 – $169,000

Roth IRA Contribution Phaseout
           Single                        $101,000 – $116,000
           Married filing jointly        $159,000 – $169,000
           Married filing separately     $0 – $10,000

Roth IRA Conversion Phaseout
           Single                        $100,000
           Married filing jointly        $100,000
               Note: both of these limits will be eliminated in 2010
           Married filing separately     ineligible