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Keogh Plan is a qualified retirement account for self-employed individuals. Contributions are limited to the lesser of 20% of their gross income or $50,000.
Doctors, accountants and other self employed individuals may open up Keogh plans to save for their retirement. In order to open a Keogh the individual must have self employed income. If the self employed individual has full time employees they must make a contribution for their employees at the same rate as the contribute for themselves.