I have a client that owns a small business that he started six months ago. Can he, and how would he go about putting it in his Roth IRA. Some of the business facts: It is organized as an LLC, he works from home (therefore gets many tax deductions for home office), his total investment in starting the business is around $3,000, and for 2009 he expects minimal profits and/or possibly a net loss. No contributions were made to his Roth IRA in 2008, and for 2009 no contributions have been made as of yet. Thank you.