Even if your skin and face are smooth and wrinkle-free, a sagging neck can be a dead giveaway as to how old you really are. But a combination of fat removal via liposuction or direct removal of the fat from the chin and neck followed by a necklift can give you a more youthful appearance.
You can deduct your full contribution to a spousal IRA in 2014 if you as a couple have an adjusted gross income (AGI) of $181,000 or less. You can deduct some portion of your contribution if your AGI is between $181,000 and $191,000 in 2014.
The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. In 2015, the amounts in (2) above are $265,000 and $53,000, respectively. 1  Your contributions (including any excess contributions carryover).or this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5.