Yes and yes. Best to start a retirement account as soon as possible, and for anyone eligible, and in a low tax bracket, the Roth is the best choice. Even if later she has income too high to be eligible for the Roth, she will still be able to keep the account she already has, although she may not be able to add to it. She is limited, of course, as to how much she can put it. Good for her, for starting investing early! Best wishes, Chris
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