This might be the same as:
evilityb wrote: For a non-working spouse, you can open a Traditional IRA. When she is working, you can open either a Roth or Traditional.
Ged wrote:I think there can be a tax advantage to holding equities in a taxable account for the following reasons:
1. Capital gains taxation vs gains taxable as ordinary income.
mhc wrote:You've got it. Sell the ones with the least tax burden unless you would not have to pay cap gains taxes due to your tax bracket.