Sarah was contemplating making a contribution to her tradi-


Sarah was contemplating making a contribution to her tradi- tional IRA in 2014. She determined she would contribute $5,000 in December 2014, but forgot about making the contribution until she was preparing her 2014 tax return in February 2015. Use the website of any well-known IRA provider (e.g., Fidelity, Vanguard, T. Rowe Price) to determine if Sarah can make a 2014 contribution to her IRA after the tax year has ended.

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Accounting Basics: Sarah was contemplating making a contribution to her tradi-
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