This is a separate IRA. My husband put $2000 a year into it before our company had a retirement plan. My husband now owns the business and there is a separate retirement plan in place. We haven't funded the IRA for about 8 to 10 years. It has a guaranteed 4.5% rate of return and currently is earning 5.1%. As I understand it, we are unable to open any new retirement accounts and this can't be rolled over into our current retirement plan.
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