![]() Self-employed plans can be established by any individual who is self-employed on a part-time or full-time basis, as well as by sole proprietorships and partnerships (who are considered “employees” for the purpose of participating in these plans). ![]() However, self-employed retirement plans are now generally referred to by the name that is used for the particular type of plan, such as SEP IRA, SIMPLE IRA, SIMPLE 401(k), or self-employed 401(k) (also known as a solo 401(k) or an individual 401(k)). 10 plan" was used to distinguish a retirement plan established by a self-employed individual from a plan established by a corporation or other entity. ![]() In the past, the term "Keogh plan" or "H.R. ![]() A self-employed retirement plan is a tax-deferred retirement savings program for self-employed individuals.
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