If you are self-employed, you have other alternatives for building
a tax-deferred retirement fund, such as a Keogh plan, a Simplified Employee
Pension (SEP), or a SIMPLE (Savings Incentive Match Plan for Employees).
Contributions to these plans (within tax-law limits) and any earnings
on the plan investments are not taxed until distributed from the plan.
Your plan also must cover any eligible employees you may have.
