Keogh Investment Funding Choices by Farmers and Other Self-employed Persons

This article compares and analyzes Keogh self-employed retirement plan investment choices of farmers with those of taxpayers from other industries. The legal requirements for Keogh participation are briefly set out, but the emphasis of this article is on the economic components and implications of self-employment retirement plans. Limitations of the data used in the study will be exposed and the results of the study will then be analyzed in some detail. I. Introduction II. Historical Perspective III. Keogh Rules IV. General Economic Concept Underlying Self-Employed Retirement Programs … A. Subsidy Aspects of Keogh … B. Earned Income V. Nature and Limitations of the Data VI. Analysis VII. Conclusion