Kentucky's,
Only this week I funded both mine and my husband's ROTHs. As we qualified to do so this year. I'm 65, he's 64.
If one qualifies, the can contribute at any age.
Another benefit, when we pass, the ROTHs can be an inherited ROTH with our children. (We've had them for 5 years). They will need to take minimum distributions, but they are tax free.
A truly great gift to leave them.
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