好像听说有什莫条件。
sure, everything comes with a "if.."
如果2人都有401K能开吗？如果一方有，另一方没有能开吗？这部分钱免税吗？
If you and your other half totally earn 15w+, you cannot open Roth IRA.
Not deductable, but growth is tax-free.
Do a Google, there are plenty of answers everywhere.
e.g. finance.yahoo.com, www.vanguard.com
Your concerns are under the "retirement" topics.