Be careful about making your IRA contribution early! If IDCC does quite well this year, and if you sell a significant number of shares at some time during the year, you might end up with too much income: there is an income limit for contributions to IRAs -- one of the CPAs can help on this. The limits vary depending upon whether you are filing singly or jointly, and there are some limits based upon whether you particpate in an employer deferred comp plan. Fortunately, almost everyone except the quite wealthy can still contibute to a ROTH IRA (after tax contribution) and still get the advantage of tax deferred earning.