"Keogh plan A. Couples filing jointly (even when participating in a retirement plan at their places of work) can open this type of account as long as their adjusted gross income is less than $98,000 ($61,000 for single taxpayers. SEP plan B. For people in their 30s and 40s, a Roth IRA is an appropriate investment decision. Individual retirement arrangement C. If you change jobs and take the money directly, you are subject to a 20% withholding tax. Traditional IRA D. Although dependent on several variables, any gainfully employed person can have this type of account. Nondeductible IRA E. Regardless of income level or participation in an employer retirement plan, a contribution made with after-tax dollars can open this type of account. Roth IRA F. With this account, all withdrawals from the account are tax free provided that the account has been open for at least five years and the individual is past age 59 1/2. Self-directed retirement plan G. Aimed at small-business owners, this plan is just like a Keogh plan. Withdrawal H. An individual, who decides which investments to buy and sell, designs this retirement plan. Rollover I. Like contributions to 401(k) plans, payments from this account may be taken as deductions from taxable income. A possible investment decision J. For Keogh and IRA accounts, the magic age is 59 1/2 or will be subject to a 10% penalty."