1 If you do have a 401(k) or other retirement plan at work, your contribution is fully deductible only if your adjusted gross income (AGI) is less than $89,000 for a married couple filing jointly or $56,000 for an individual. If you have a workplace retirement plan, the deduction for your traditional IRA contribution is phased out completely if your AGI is $109,000 or more (married couple filing jointly) or $66,000 or more (individual), or $10,000 for a married person filing separately.
1 The first and largest knuckle is the junction between the hand and the fingers-the metacarpophalangeal joint (MCP). 2  This joint commonly is injured in closed-fist activities and is commonly known as a boxer's fracture. 3  The next knuckle out toward the fingernail is the proximal inter-phalangeal joint (PIP).he three bones in each finger are named according to their relationship to the palm of the hand. The first bone, closest to the palm, is the proximal phalange; the second bone is the middle phalange; and the smallest and farthest from the hand is the distal phalange.
Carpometacarpal Joints. There are five carpometacarpal joints in each hand. The first carpometacarpal joint (Joint of the Thumb) is a saddle shaped joint while the remaining four are all synovial ellipsoid joints. The articulation takes place between the carpus and second to fifth metacarpal bones.