Padmaraj, Raj; Balinski, Kenneth; Blass, Josef - In: American Journal of Business 1 (1986) 1, pp. 25-32
With the enactment of the Tax Equity and Fiscal Responsibility Acts of 1982 (TEFRA) a number of legislative changes were introduced in the self‐employed business person’s retirement plans known as the Keogh plans. the intention of the legislature was to liberalize and modify many of the plan...