Tag: KE
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Keogh Plan
Keogh Plan means:a tax-deferred pension account designated for employees of unincorporated businesses or for persons who are self- employed either full or part time. For a defined-contribution Keogh plan, a person may contribute the lesser of $30,000 or 20% of self-employment income. A […]
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Key Employee
About Key Employee: for purposes of qualified retirement plan and cafeteria benefit. plan discrimination rules, an employee who, at any time during the plan year or any of the 4 preceding plan years is: 1. an officer of the employer having an annual compensation greater than $45,000, 2. one of the 1…