Traditional IRA contributions can be tax deductible or partially tax deductible based on MAGI. In 2014, an individual with a MAGI of up to $70,000 is eligible for at least partial deductibility. There are no income limits on who can contribute to a traditional IRA.
When the water heater breaks / leaks whatever the pressure tank is going to loose pressure telling the pump to come on and the pump will run continually as it can not build pressure to shut it off.
Sediment can interfere with burner efficiency in a gas water heater and can cause cracking and popping noises during heating cycles. Depending on your water source and the mineral content, both gas and electric water heaters should be flushed of sediment every 1-2 years to ensure optimal performance.