Qualified Plans

Which businesses may establish a qualified plan?

Answer and explanation
Answer: D. IRS Publication 560 explains that any business can establish qualified plans, including sole proprietors and partnerships, which is why a self-employed person's qualified plan is called a Keogh. There is no incorporation requirement, no minimum headcount, and no bar arising from an existing IRA-based plan.Source: IRS Publication 560 — Pub 560, Who may establish a qualified plan

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