Son was in college working part time ( hamburger joints ) and making 7 to 8,000 a year... I have funded a Roth IRA for him since 2003, putting in $3,000 for years 2003 - 2004, and $4,000 for years 2005 - 2006 -2007, and this year ( 2008 ) so far have put in $1250.00 towards $5,000 contribution... He is out of school and got a job and started a Roth 401-k through his employer the first of the year... Can I still contribute to these funds that I set up for him... His employer will be putting in 3% and he will match with 3 starting... Est yearly wage at $35,000, hopefully I worded this so you can understand this... thank you

You can continue to fund your son's IRA, no problem. But you can not fund his 401(k) - he and his employer are the only ones who can fund his 401(k).