Young physicians need to preparefor a secure retirement, andshould consider setting up a Roth IRA.Although it doesn't provide upfronttax savings, all Roth withdrawals aretax-free if made at or after age 59 1/2and if the funds invested have beenheld for at least 5 years. The maximumannual contribution for 2004 is$3000 ($6000 for couples). Eligibilityis limited by income, phasing out at$160,000 for married filers and$110,000 for single filers. A youngdoctor who makes a $100 monthlyinvestment in a Roth IRA for 40 yearswith a 10% average annual returnwill have more than $600,000 in tax-freeretirement savings. For moreinformation on Roth IRAs, visitwww.rothira.com.