A self-employed retirement plan is a tax-deferred retirement savings program for self-employed individuals. In the past, the terms "Keogh plan" or "H.R. 10 plan" were used to distinguish a retirement plan established by a self-employed individual from a plan established by a corporation or other entity. However, self-employed retirement plans are now generally referred to by the name that is used for the particular type of plan such as, SEP IRA, SIMPLE 401(k), or self-employed 401(k).
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