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A married person who actively participates in an long milf movies employer-sponsored retirement plan but whose spouse does not, provided the couple files jointly and has AGI below $75,000 for 2004 ($80,000 for 2005), subject to phase-out rules. A long milf movies married person who does not actively participate in an employer-sponsored retirement plan long milf movies but whose spouse actively participates in such a plan, provided the couple files jointly and has joint AGI below $160,000 (subject to phase-out rules). A married person filing separately with AGI below $10,000 (subject to phase-out rules) who actively participates in an employer-sponsored retirement plan or who has a spouse who actively participates. A married person who: (a) files a separate return, (b) has been separated from the spouse for at least one year, (c) is an active participant in an employer-sponsored retirement plan and (d) meets the AGI rule for singles in item 2 above.
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