If they want to set their own hours, they can open a solo practice.

如果他们想要自己制定工作时间，可以单独开一个诊所。

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But considering the 2001 and 2003 tax cuts and his own situation--three young kids and a new solo practice--McGovern might not fund a retirement plan himself this year.

FORBES: The Deferral Trap

After eight years of postgraduate study, I opened a solo pediatrics practice in a community of 10, 000 souls an hour from Boston.

WSJ: Ed Marsh: Reflections of a Medical Ex-Practitioner

Cohen, who sees 45 patients a day at his solo private cancer practice in Los Gatos, Calif.

FORBES: Magazine Article