Hello. Have a client, in 40’s, has a 30% ownership stake in a plumbing supply company, through a larger company. He runs the local plumbing supply business. He is a W2 employee, receives taxable stock dividends through his ESOP plan and profit sharing, which is also taxable. He is usually on the border of being able to contribute to a Roth IRA each year. Do you have any recommendation of a Retirement vehicle he could contribute to, especially for tax deduction? Thanks.