If you want to contribute to a Roth IRA, but your income is above the phase-out, there is a workaround.
Due to too much income Roth contributions are phased out. But you may qualify (earned income, etc.) to make traditional contributions. With no more phase-outs for CONVERSIONS, you can first contribute to a traditional IRA, then convert to a Roth immediately. If there are no other traditional contributions over the years, you won't have to worry about earnings, ratios of with-vs-without basis, etc.
Back door Roth.