Providing your child with a solid financial foundation is one of the best gifts you can offer. While it's tempting to open a savings account and call it a day, a Roth IRA could take your child's financial future to the next level.

However, if you're wondering if this is a good time to set up a custodial Roth IRA for your child, we've jotted down a few things to keep in mind.

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Source Fool.com