I too am tossing the IRA ?'s around for this limbo period of 1/01=3/15, & what I can still do.I'm single & selfemployed(carpenter) & never will have employees & make under $25K & most likely less from here on out,ageing. I sold some property & took alot of time off this yr. to put my time & money into my home. (I'm ageing fast & "service" people are leaving The Island more & more). I have had Trad IRAs at Vanguard all along. I received a 10k "gift" 10/15 this yr from my father, "to hopefully use to invest with"(I have, in stocks, OH what FUN so far?). I maybe will be reciveing the "gift every yr. I won't/don't ask, but I know there is a good chance there will be a good size inheritance 30+ yrs down the road.Why I decided to use it for the 2K 2000 ROTH(stocks) & to cover the Taxes converting $10K of Trad IRA $ to ROTH for yr 2000 now.Can I still start a SIMPLE or SEP yet for yr 2000 up til 3/15? I would only be allowed 1K or so, from not really having much working(income)this yr, & if so which one is the best for me?