The IRA and Roth IRA contribution limits for 2009 remain at $5,000--the same as 2008. Persons turning 50 years old this year are able to make a $6,000 contribution to either the traditional IRA or Roth IRA. Phase-out ranges for Roth IRAs are changing in 2009. Adjusted gross income levels determine whether persons are able to contribute to a Roth IRA. In 2009, contribution levels begin to decrease when adjusted gross income exceeds $105,000 for individuals and $166,000 for joint filers. Roth IRA...