Hi TMFPixy, HessDK,Thanks for your replies. I'm going to recommend the SEPIRA, which allows a self-employed can put in 13.04% of net income, and do a 2,000 contribution per year to a Roth. I've done the math longhand so that she can see what she'll get each year, to age 70.5, through compounded interest at a rate of 10%, which I hope to get through a no-load Index mutual fund. I think she'll live a long and healthy life, and be working after age 70. I don't want her to blindly accept my direction, but to understand it and be empowered.In her frustration over money, she would say things like I'll just have to keep working till I die. She's been relying on a lawyer friend to do her taxes, but I hope to convince her to get an accountant.Next step is to find out her Social security information.Thanks!