[badkins]

You don't get a tax deduction for contributing to a Roth IRA. And if you have high income (above 100Kish) you won't get a deduction for a traditional IRA either.

[jarin]

Oops, I'm thinking of the Saver's Credit, which does seem to be available for Roth IRAs, but you're right that it's only for under a certain income.

http://www.irs.gov/newsroom/article/0,,id=107686,00.html

[triviatise]

You can form your own company then contribute up to 49K into a SEP IRA. There are some complexities around self employed which have limits of 18% of net profit. Still you can contribute a lot more than a 401K or IRA