This brings up an interesting dilema - if one's modified adjusted gross income for 2014 is greater than $129k then one cannot contribute to a roth. How will the IRS handle me making hundreds of thousands on CTIX in the last half of 2014 but having contributed $5.5k to my roth on Jan 2nd and then turning that $5.5k into $100k or $94.5k of tax free profits? Hopefully I just have to take the $5.5k back out of my Roth and can leave the $94.5k profit in??? Anyone know the dynamics on this one?