Hello, my client is married, will be turning 70 this weekend and her working spouse (age 65) has been making non-deductible contributions to a spousal IRA for the past few years. His income exceeds the allowable limits for direct contribution to a Roth. We have been converting the traditional IRA to a Roth immediately thereby allowing for a tax free build up. However, since she will be turning 70 1/2 in July of this year, is she eligible to still make a non-deductible contribution now and then immediately convert to the Roth? The traditional IRA does not have a balance in it, nor did it have a balance as of 12/31, since we have been converting each year.