Answer Description Keogh plan A. Two basic types of retirement programs-Keogh and SEP (for self-employed individuals)-and IRAS allow individuals to set up their own tax-sheltered retirement plans. SEP plan B. This type of account can be opened by anyone without a retirement plan at his or her place of employment, regardless of income level. Individual retirement C. With this account, all withdrawals from the account are tax free provided that the arrangement account has been open for at least five years and the individual is past age 59 1/2. Traditional IRA D. With no special record-keeping requirements or forms file, an IRA can be an excellent vehicle for sheltering income from taxes. Nondeductible IRA E. If you change jobs and take the money directly, you are subject to a 20 % withholding tax Roth IRA Although dependent on several variables, any gainfully employed person can have F. this type of account. G. Regardless of income level or participation in an employer retirement plan, a Self-directed retirement plan contribution made with after-tax dollars can open this type of account. H. Aimed at small-business owners, this plan is just like a Keogh plan. Withdrawal I. At age 70 1/2, you must start, except if have a Keogh account and are gainfully Rollover employed or you have a Roth IRA. J. Like contributions to 401(k) plans, payments from this account may be taken as A possible investment decision deductions from taxable income