This is one of the better times of year to market tax-deferred accounts. ING Direct targets consumers plotting New Year resolutions with this intriguing headline:

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Subject: Is an IRA on your “to do” list?
From: saver@ingdirect.com
Received: 22 Dec 2009, 5:07 PM Pacific
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There’s not much to the message. No offer. No graphics. No tease. Just a solid message reiterating the potential tax benefits and emphasizing ING Direct’s no-fee options.

Grade: B+

Email screenshot
Note: This message was sent to an existing customer with a savings account and Sharebuilder account, but no IRA.

Landing page (link)
Note: Landing page URL is <retirement.ingdirect.com>