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Which of the Following Statements Regarding Individual Retirement Accounts (IRA)is

Question 96

Multiple Choice

Which of the following statements regarding Individual Retirement Accounts (IRA) is incorrect?


A) Contributions to a conventional IRA may be tax-deductible while contributions to a Roth IRA are never tax-deductible.
B) Excess contributions to an IRA are subject to an excise tax.
C) Because IRA contributions are based on compensation,a non-working spouse cannot make a contribution to an IRA.
D) Once a taxpayer reaches age 70½,deductible contributions cannot be made to a conventional IRA.

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