Here are the general rules:
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You can contribute up to $4,000 per year in 2007 and $5,000 in 2008. After tax year 2008, the limits will be adjusted annually for inflation in $500 increments.
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You can withdraw from your IRA without penalty to pay for certain expenses, such as educational expenses or buying a first-time home. Otherwise, you can't take money out without penalty before you reach 59 1/2. You must begin withdrawing from your IRA by April 1 of the year following the year in which you reach age 70 1/2.
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You can often deduct IRA contributions from your income tax.
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Traditional IRAs
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