DEFINED BENEFIT KEOGH

MAXIMUM YEARLY Can be upward of $100,000 The lesser of 25% of CONTRIBUTION depending on benefit target income or $35,000

RETIREMENT Project benefit and make Make yearly contributions; BENEFIT yearly contributions to meet benefit depends on invest- target ments

FEES $1,500 to set up, plus None, or small fees at $750 or more for annual mutual-fund companies reports

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