Related Guide: For details on Keogh plans and other retirement plans benefiting self-employed owners, see the Financial Guide: EMPLOYEE BENEFITS: How To Handle Them.

相关的指南：基奥计划（指自由职业者为退休而存款）和其它退休计划收益的自雇佣所有者的细节，参看财务指南：雇员好处：怎么处理它们。

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Contributions to Keogh and SEP plans can be postponed if a tax extension is filed.

FORBES: Retirement Savings Deadlines Approaching

Five-year averaging can be used only for distributions from company or Keogh pension, profit sharing or stock bonus plans, not for payouts from IRAs.

FORBES: The Five-Year Itch