You have a little time left before the window closes on year end tax planning opportunities. Perhaps the top planning maneuver for clients to focus on is setting up a Roth IRA before December 31. Your income determines .whether you’ll qualify to contribute to Roth IRA. Couples who file joint returns are ineligible to contribute to a Roth IRA account if they earn more than $228,000 in 2023 and the cutoff for single filers is $153,000. Roth eligibility rules are complicated, but they pay tax-free income in retirement, which makes them especially valuable. Tax free income is the ultimate currency for funding retirement. Federal income tax rates are likely to head higher which will make tax free income more valuable. Watch this video!