Maximum Keogh contributions for the self-employed: a simplified approach.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1994. The length of the article is 1091 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Calculating the income figure to be used to determine the required contribution to a Keogh plan for a self-employed individual requires reducing the income figure by the amount of self-employment taxes paid and retirement plan contributions made. The factors to be used to adjust the income figures vary with level of income. The net income figure is then used to determine Keogh defined contribution plan limits. Self-employed persons with employees might consider forming two plans, but administrative costs and contribution requirements may prove burdensome.

Citation Details
Title: Maximum Keogh contributions for the self-employed: a simplified approach.
Author: Robert E. Harrison
Publication:The Tax Adviser (Magazine/Journal)
Date: August 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n8 Page: 467(3)

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