After decades in tax and financial planning, I can tell you that fall is when the year starts to get away from people. Summer winds down, the holidays loom, and somewhere in the middle, the tax decisions that actually matter get pushed to the back burner. By the time January rolls around, the window on most of them has closed. 

Contributing to a Roth IRA as part of a child's compensation is one of the more overlooked strategies in family business planning. It's not complicated. And the long-term payoff, for your child, can be significant.