Is severance (from which tax/deductions were taken out) which was paid in a lump sum Jan. 31, 2002 after a job loss which occurred Dec. 1, 2001, considered "compensation" for purposes of Roth IRA -- i.e., can $2000 of that severance pay be contributed into a Roth IRA for the year 2002? Also -- assuming not, can $2000 be contributed now to the Roth IRA in 2002 on the assumption that I will have earned at least $2000 by the end of 2002? (Note that W-2 statement for 2001 does not include the severance payment; pay stub issued Jan. 31, 2002 indicates the severance amount as "severance" in the earnings column.)