For simplicity, consider a married couple in which neither spouse is covered by an employer-sponsored pension plan and each contributes $2,000-the maximum per person per year allowed under current law-to a traditional IRA.
 $2,000-the maximum contribution per person is very difficult to attain anyway
mnli hypothesis:  $2,000-the maximum contribution per person is very difficult to attain anyway premise: For simplicity, consider a married couple in which neither spouse is covered by an employer-sponsored pension plan and each contributes $2,000-the maximum per person per year allowed under current law-to a traditional IRA.