The IRS released it's '09 COLA increases, but only lists the lower number for Roth IRA eligibilit income limits and traditional IRA deductions. Will the "separation" between the levels remain the same? For example: For a Roth IRA, an individual that is married filing jointly (or a qualifying widower) that has MAGI of less than $166,000 can make a full contribution, between $166,000 and $176,000 reduced contribution, and over $179,000 no contribution. Am I correct? Same question with IRA deduction eligibility. The IRS announcement only issued the $55,000 number, not the top end. Would this mean for an individual covered by a retirement plan that is filing single or head of household, the following limits would apply?: MAGI of $55,000 or less, full deduction. MAGI between $55,000 and $65,000, partial deduction. MAGI of $63,000 or more, no deduction. Any clarification would be greatly appreciated. Thank you!