Hope you had a great holiday...next week you'll be thinking about some resolutions for 2015.  We think opening a Roth IRA is one of the best moves you can make.  Simple, any of the brokerage firms will set one up and you can start with a few bucks.  Your employer 401k or 403b plan generally doesn't offer the Roth...so you'll need to use the brokerage Roth IRA.

Oh, Jim Cramer on CNBC agrees.

Anyone can contribute to a Roth IRA, as long as they make less than $127,000 year. The difference between a regular IRA and a Roth IRA is when the tax is deducted for contributions.

Regular IRA contributions are taxed when you have retired and decide to withdraw the money. Roth IRA contributions are made with after-tax income. So once an investor's money is in the Roth IRA, they won't have to pay taxes on it again.

"I think that, aside from the earned income tax credit, the Roth IRA may be the single greatest thing our government has done for low-income families since the end of the war on poverty, which at best, ended in a draw, with poverty possibly winning on points," Cramer added.