What are Keogh / Qualified Plans   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. Keogh Plans are also referred to as HR 10 Plans, and can only be established by an employer. A sole proprietor or a partnership can set one up but an individual partner cannot.   Keoghs 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.   Click here for books and CDs   Select an Administrator and Open an Account webmaster@ekeogh.com ekeogh is brought to you by Entrust Administration 1.800.392.9653