A new law makees a retirement plan "fringe benefit" available to farmers and other self-employed persons. But it calls for careful thinking and advance planning even though final IRS tax regulations haven't yet been announced.
Harl, Neil E.
"New Law Permits A "Fringe Benefit" for Farmers,"
Iowa Farm Science: Vol. 17
, Article 4.
Available at: https://lib.dr.iastate.edu/farmscience/vol17/iss11/4