[debtfreeme]

The right to stash retirement cash in a Roth disappears as AGI rises between $150,000 and $160,000 on a joint return and between $95,000 and $110,000 on the return of a single person, whether filing as an individual, a head of household or a surviving spouse. The same limit -- $150,000 to $160,000 -- applies to spousal contributions. And, yes, catch-up contribution amounts are phased out, too. When AGI passes the top of the phaseout zone, you may not contribute to a Roth at all. Note that the Roth phaseout zones apply regardless of whether you are covered by a retirement plan at work. (source Kiplingers personal finance)

So i don't believe she is eligible to drop any money into an ira right now.