||Similar to a 401(k), but for the self-employed.
||A tax-deferred defined benefit or contribution plan that a self-employed individual can set up.
||An employee whose skills, knowledge or abilities are crucial to the ongoing operation of the company. This term is used in applying top-heavy tests for qualified referral plans under the Internal Revenue Code Section 416.
|Key Person Insurance
||An insurance policy that reimburses a company for the loss of a key employee.