Retirement Plans for the Self‐Employed Small Business Owner

Abstract

With the enactment of the Tax Equity and Fiscal Responsibility Acts of 1982 (TEFRA) a number of legislative changes were introduced in the self‐employed business person’s 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, self‐employed business owners. The basic approach taken by Congress was to put the self‐employed retirement plans on parity with much more generous corporate plans.

Citation

Padmaraj, R., Balinski, K. and Blass, J. (1986), "Retirement Plans for the Self‐Employed Small Business Owner", American Journal of Business, Vol. 1 No. 1, pp. 25-32. https://doi.org/10.1108/19355181198600004