A retirement plan for self-employed people or owners of unin-
corporated businesses. Employers contribute to a Keogh on behalf of their employees. Contributions are limited to up to 25 percent of compensation or $30,000. Employees can take loans or withdrawals according to plan provisions. Withdrawals made prior to age 59⁄ may incur auto-matic tax withholding of 20 percent, plus a 10 percent early withdrawal penalty, unless a permitted exception applies. Tax-free rollovers are permitted to an IRA or qualified retirement plan.