keogh plan

Keogh plan (kee-oh). A tax-deferred retirement program developed for the self-employed. • This plan is also known as an H.R. 10 plan, after the House of Representatives bill that established the plan. — Also termed self-employed retirement plan. Cf. INDIVIDUAL RETIREMENT ACCOUNT. [Cases: Internal Revenue 4381; Pensions 28. C.J.S. Internal Revenue §§ 579–580, 582; Pensions and Retirement Plans and Benefits §§ 11–15; Social Security and Public Welfare § 33.]

---

词条贡献者

资深译员Fang，毕业于美国一流的高级翻译学院，专注翻译各种与主权及机构投资有关的法律文件。