 That's a great question, Dave, and the answer is pretty easy. As long as you have W-2 income, you can contribute to an IRA. Now, I might question why we're taking money out and putting money back in, and this is where I would tell you, I love your idea here, and you may have a perfectly great reason for doing it. I would want to put it into a financial plan and see what we're trying to accomplish here.