You have a client who earns $50K per year, is 40 years old and has one dependent.  Their workplace does not offer a 401K, SEP or SIMPLE.  Their salary will grow at about the rate of inflation.  Between Social Security and their retirement savings, their income tax rate at retirement should be about the same as when they were working (low).  

What would you suggest they do to save for their retirement?  Specify the type of account and what they should put into the account (broadly speaking - you do not have to describe the investment strategy, just What you would use to implement the strategy).