Starting this year, for example, you can put $3,000 into a traditional IRA. But if you're putting money in a company pension plan, forget it, unless you make less than $34,000. Then it's OK. How about a Roth IRA, which provides no tax deduction now but lets investments grow tax-free? It's more open, but you can't put any money in it, let alone the $3,000 limit, if you make more than $110,000.

$3,000; tax-deductible; open to those married to someone ineligible for traditional IRA; eligibility phased out starting at family adjusted gross income (AGI) of $150,000.

$2,000; contributions not-tax-deductible, interest tax-exempt if used for qualified education expenses, eligibility phased out starting at $190,000 "modified" AGI for those filling joint returns.