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Which of the following phrases best describes a Keogh (Unincorporated) Pension Plan?
Options
a. A non-qualified retirement plan for employees of a charitable and not-for-profit organizations
b. A non-qualified retirement plan for the owner of a closely held corporation and its employees
c. A qualified retirement plan for employees of a publicly held corporation
d. A qualified retirement plan for a sole proprietor and the company employees
Answer: D
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