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3. Subject of Form 1040, line 15a

Alternative clues for the word iras

• Some S&L nest eggs
• Glass and Gershwin
• Retiree concerns
• Certain tax shelters, for short
• Nest-egg plans
• S&L offers
• Retirees' nest eggs: Abbr.
• Senior cits.' nest eggs
• Tax-deferred setups
• Keogh plan relatives: Abbr