Small Business Encyclopedia
Letter: K

KEOGH Plans

A pension plan that lets business owners contribute a certain portion of their profits or a predetermined annual contribution to a tax-sheltered account, where the funds grow until retirement

Key Person Insurance

Life insurance on a key employee, partner or proprietor on whom the continued successful operation of a business depends. The business is the beneficiary under the policy.

Kiosks

A small, enclosed stand from which merchandise is sold, often placed in the common area of a shopping center or public concourse

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