Glossary of Terms


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GLOSSARY OF TERMS

Keogh plan: A type of pension account in which taxes are deferred and that is available to those who are self-employed.

kiddie tax: Tax owed for the investment income of children under fourteen years of age if the amount is more than the annual exemption. The tax is levied at the parent's or guardian's highest tax rate.

kiosk: A small, independent stand often placed within the common area of a retail structure (typically a regional mall) from which specialty goods are sold.

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