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.
For example, in 2005 you had $10,000 in your 401(k) at work. Then you changed jobs, and you rolled the $10,000 from your 401(k) into your traditional IRA. You cannot deduct this $10,000 as a contribution. However, even though you could not deduct the $10,000, it is not considered to be part of your basis. Your basis in your traditional IRA remains $1,250, your nondeductible contribution from 2004.