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For an overview of the various plans for the self-employed to include their contribution limits, see
my Foolish Retirement Plan Primer at You should also read IRS
Publication 560, Retirement Plans for Small Business (SEP, Keogh and SIMPLE Plans), which
you may download at


Thanks for the info on Pub 560. I have a SARSEP established at the business I own. Any thoughts on advantages/disadvantages of KEOGH over SARSEP?

Rock Chalk Jayhawk

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