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It looks like our AGI will be under the $150,000 limit for this year and my husband and I would therefore like to contribute $4k to Roth IRAs which we need to open. I understand we can do so (for 2000) until April 16 of 2001 but do we need to have the accounts opened at least before the end of 2000? Any deadlines there we need to respect?

Only the one you mention. You can both open and fund the account any time up to 4/16/2001, since 4/15/2000 is a Sunday.

Phil Marti
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