IRA stands for Individual Retirement Account. It is a special savings account that people use when they want to save money for when they get older and don't have a job anymore.
Roe is short for Return on Equity. It's a way to measure how much money a company is making compared to how much money people have invested in that company.
Foster is a common last name, so without more context it's hard to know what it's referring to in this case.