Common man Willard Romney does.
[His IRA raises two key questions, both of which his campaign has consistently declined to answer: How, despite a $6000 legal limit on annual contributions to an IRA, did Romney’s IRA grow to over $100 million? And did he avoid any U.S. taxes on its enormous returns?]
"What is Mitt Romney hiding?" http://www.businessinsider.com/what-is-mitt-romney-hiding-2012-7