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<<I'm a self-employed consultant with no employees, no expenses, and make about $40,000 per year. 2000 will be the last year I'm self employed. I have 2 questions. 1) What kind of IRA shouls I set up? and 2)Can I still set one up for 1999?>>

No expenses? You don't use the telephone, don't have an office at home, don't drive to appointments, etc? I assume you already have an IRA-SEP for the years you've been self-employed. Is that a false assumption?
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