Retirement Plans for the SelfEmployed Small Business Owner

Retirement Plans for the SelfEmployed Small Business Owner

With the enactment of the Tax Equity and Fiscal Responsibility Acts of 1982 TEFRA a number of legislative changes were introduced in the selfemployed business persons retirement plans known as the Keogh plans. the intention of the legislature was to liberalize and modify many of the plan rules makin...

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Bibliographic Details
Published in:American journal of business Vol. 1; no. 1; pp. 25 - 32
Main Authors: Padmaraj, Raj, Balinski, Kenneth, Blass, Josef
Format: Journal Article
Language:English
Published: MCB UP Ltd 22-04-1986
Subjects:
Keogh plans
Retirement
Selfemployment
Small business
TEFRA and tax code plans
Online Access:Get full text
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Summary:With the enactment of the Tax Equity and Fiscal Responsibility Acts of 1982 TEFRA a number of legislative changes were introduced in the selfemployed business persons retirement plans known as the Keogh plans. the intention of the legislature was to liberalize and modify many of the plan rules making the plans more attractive especially to small, selfemployed business owners. The basic approach taken by Congress was to put the selfemployed retirement plans on parity with much more generous corporate plans.
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ISSN:1935-5181
DOI:10.1108/19355181198600004