Self-Employed and Small-Business Retirement Plans

These pages cover the small-business retirement plan terms readers compare when self-employment or owner-only plan design matters.

In this section

• Keogh Plan
  Older tax-advantaged retirement-plan framework for self-employed individuals and small business owners, created under U.S. retirement law.
• Self-Employed Retirement Plan
  Retirement plan structure built for self-employed individuals and owner-operators who save through business income rather than a standard employer payroll setup.
• SEP IRA
  Employer-funded retirement account structure often used by self-employed workers and small businesses because it is simpler than many workplace plans.
• SIMPLE IRA
  Small-employer retirement plan that combines employee salary deferrals with required employer contributions through IRA accounts.