What is a Keogh?   A Keogh must be for the exclusive benefit of employees or their beneficiaries. Since it includes coverage for a self-employed individual, in this instance, the self-employed individual is both an employer and an employee.   The Keogh Plan is also referred to as an HR 10 Plan, and can only be established by an employer. A sole proprietor or a partnership can set one up but an individual partner cannot.   Although the term Keogh Plan is no longer a term used by the IRS or ERISA, it is still in common usage and can still be found in current government publications.   Click here for books and CDs   Click here to take the Real Estate IRA Tour Entrust Administration Presents the Q and A Board         To Open an Account CLICK HERE Select an office - and then click on the "Forms for Opening an Account" link at the top of the page! webmaster@ekeogh.com ekeogh is brought to you by Entrust Administration 1.800.392.9653