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What is a Keogh?

Keoghs have fallen out of favor in recent years, due in part to changes in tax law. They provide many of the same tax benefits of the other options, but before 2001, Keogh plans allowed for larger annual investments than other retirement plans. Contributions limits for Keogh plans and SEP IRAs are currently the same, however, and the Keogh tends to be more difficult to set up.