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.]

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词条贡献者

译员海燕，毕业于法国顶尖的高级翻译学院，专注翻译各种与破产对抗诉讼有关的法律文件。