Your modified AGI is used in determining your eligibility for a Roth IRA and can be calculated using http://www.irs.gov/publications/p590a/ch02.html#en_US_2014_publink1000230988 provided by the Internal Revenue Service ("IRS"). Alternatively, Google search "modified adjusted gross income calculator" for a variety of online calculators. Not everyone is eligible. Roth IRAs have an income limit, and those who have an adjusted gross annual income higher than the maximum allowed income for their tax filing status may not open or contribute to a Roth IRA. To determine if you are eligible to contribute to a Roth IRA, use your modified AGI and the http://www.rothira.com/what-is-a-Roth-IRA provided by RothIRA.com. Currently, if you are single, the amount of money you can contribute annually to your Roth IRA begins to phase-out if your income is between $116,000 and $131,000 annually. If you are married and filing your income taxes jointly, the amount you can contribute begins to phase-out if your income is between $183,000 and $193,000. If your income is below $116,000, you can contribute the full $5,500 annually if you are under age 50 and $6,500 per year if you are over 50. You can purchase almost any investment you wish with a Roth IRA and should do some research to determine which investments are right for you. This will also help you choose where to open your account, as not all investment firms provide every type of investment option. Some guidelines when selecting investments include: Stocks provide investors with the most potential for growth but also come with the most risk. Money market (or cash) investments may be the least risky options, but they also provide the lowest rate of return. The younger you are, the more risk you can afford to take, as your investments have more time to recover from market downturns. Investments such as mutual funds and exchange-traded funds may be easier to research and evaluate. For help choosing specific investments, you could use Fidelity Investments' online tools to find and evaluate investment opportunities. Do not be afraid to consult with a financial adviser or planner to explore investment options. Do some research and find the brokerage or financial institution most suitable for you. A good place to begin researching and comparing brokers is RothIRA.com's Account provider list. You may also want to check local banks and investment firms. Compare the following: Account fees. Some brokers charge annual fees and others do not. Make sure you know in advance if the broker you choose charges annual fees and in what amount. Mutual funds charge management fees which may be "hidden," (not readily apparent), so read the prospectus before investing. Minimum required contribution to open an account. Brokers may require an initial deposit of up to $2,500. Some companies will waive the initial contribution limit if you set up automatic, recurring contributions from your bank account. The maximum annual contribution for 2014 was $5500 ($6500 if you were age 50 or over). Investment choices. Brokers typically offer a wide variety of investment choices. They should be willing to provide you with detailed information about those choices. Tools and information provided. Many large brokerage firms offer online calculators, personal advice, and market commentary from experts. Account funding options. Review the brokerage firm's account-funding options to ensure that funding your account will be easy and hassle-free. Many firms offer the chance to transfer money directly from a personal bank account. Locations. Some brokers are online only and do not offer local offices where you can get a face-to-face meeting with an account specialist or customer service representative. If you want to be able to speak with someone in person from time to time, choose a broker with a local office. When opening any financial account, you should name a beneficiary to inherit the account in case something happens to you. Your brokerage firm or financial institution should provide you with a form to designate a beneficiary. Keep this information up-to-date, should your situation change. You don't want an ex-spouse claiming your hard-earned money, for example, when you want to leave it to your children. Most brokers allow new customers to apply for a new account online. However, if you have chosen a local broker with a brick-and-mortar office and wish to open an account in person, call for an appointment. To open an account online, visit the broker's website and follow the onscreen instructions. Some information you may need to provide when opening an account include: Your Social Security number and the Social Security number of your beneficiary. Your checking or savings routing and account numbers. Your income information. Brokerage firms and financial institutions use this to determine your eligibility for a Roth IRA. Follow your brokerage firm's instructions for making contributions. Keep in mind that there are yearly limits on the amount that you can contribute to a Roth IRA. You can use http://www.irs.gov/publications/p590a/ch02.html#en_US_2014_publink1000230988 provided by the IRS in publication 590.
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One-sentence summary -- Calculate your modified adjusted gross income ("AGI"). Determine if you are eligible to open a Roth IRA. Decide what type(s) of investments(s) you will purchase. Decide where you will place your account. Determine whom you will name as beneficiary. Apply for a new account. Begin making contributions to your account.

Eyelids have three dimensions. When viewed head on, the lower eyelid edge is quite visible. Draw a second line alongside the eye's lower outline to show this. Make this edge thicker than the upper eyelid's, assuming the eye is wide open. You can use white charcoal or chalk to make this edge more obvious. These lashes have a slight curve to them. They grow downward a short distance, then outward. This curve is not as obvious as the upper eyelashes', so be subtle. These lashes originate from the base of the lower lid. No part of these lashes should cover the white of the eye. The lower lashes grow much less densely than the upper ones. Scatter the lashes thinly and unevenly along the lower edge. Exact eyelash counts vary widely. Typically, the lower lid has about 50% the number of the upper lid. As before, the lashes shouldn't be perfectly arrayed in a circle. Add a few eyelashes that merge with a nearby lash at the tip. If the lashes look too thinly scattered, draw a few shorter lines near the base of the long lashes.
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One-sentence summary --
Draw the eyelid thickness. Curve the lashes outward. Draw the lashes sparsely. Add variation.