The three levels of state courts in the Unites States are the trial level, the intermediate appellate level and the high appellate level. In some states, the higher trial court is known as the general jurisdiction or the superior court, while the lower level of the trial court is referred to as the limited jurisdiction or the municipal court.
Nondeductible IRA Contributions. For a traditional IRA, you're allowed to contribute up to a maximum of $5,500. If you're age 50 or older, the maximum is $6,500. Is phased out completely when your modified AGI is more than $71,000 -- or $118,000 if married filing jointly.
Roth IRA. The contribution amount limits to a Roth IRA are the same as those to a traditional IRA. However, your eligibility to contribute to a Roth IRA depends on your income. You can make a full contribution to each Roth IRA as long as your working spouse makes less than $173,000 in 2012.At those levels of modified AGI, the contribution amount begins to phase out, and at $183,000 (2012) you are no longer eligible to make contributions.owever, whether you can deduct your contributions depends on a few other factors: 1  If the working spouse doesnât participate in an employer-sponsored retirement plan, he or she can deduct the full amount contributed to the spousal IRA, and there is no income limit restricting the deduction.