If your teenage child has earned income, he or she can contribute up to $4,000 (or the total
compensation income, if less) to a Roth IRA in 2005, up from $3,000 in 2004. The Roth IRA should be in
your name as guardian or custodian for your child, as long as the youngster is a minor. Your child can
build a tax-free accumulation vehicle that can become a great retirement account because withdrawals
after age 59 1/2 won