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A Defined-Contribution Plan is a type of Keogh plan. It is a retirement plan in which a certain amount or percentage of money is set aside each year by a company for the benefit of the employee. There are restrictions as to when and how you can withdraw these funds without penalties.
The limitation increased in 2014 from $51000 to $52,000.

A Defined-Benefit Plan is a type of Keogh plan. It is a employer-sponsored retirement plan where employee benefits are calculated based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the company. There are also restrictions on when and how you can withdraw these funds without penalties.

HR(10) plans are Keogh plans.

To deduct contributions, the Keogh plan must be adopted by the last day of the year ( December 31, for calendar year entities). The funding of the contribution can be made up to the due date of the return for that year including extensions.

A Keogh plan is a tax deferred pension plan available to self-employed individuals or unincorporated businesses for retirement purposes. A Keogh plan can be set up as either a defined-benefit or defined-contribution plan. Contributions are generally tax deductible up to 25% of annual income with a limit of $51,000 ($50,000 in 2012). Keogh plan types include money-purchase plans (used by high-income earners), defined-benefit plans (which have high annual minimums) and profit-sharing plans (which offer annual flexibility based on profits). As with other qualified retirement accounts, funds can be accessed as early as age 59.5 and withdrawals must begin by age 70.5.

If the beneficiary is not the surviving spouse the account ceases to be a HSA as of the DOD of the owner and the value on the DOD must be included in the beneficiaries income.

HSA holders can choose to save up to $3,250 for an individual and $6,450 for a family (HSA holders 55 and older get to save an extra $1,000 which means $4,250 for an individual and $7,450 for a family) - and these contributions are 100% tax deductible from gross income.
Minimum annual deductibles are $1,250 for self-only coverage or $2,500 for family coverage.
Annual out-of-pocket expenses (deductibles, co-payments and other amounts, but not premiums) cannot exceed $6,250 for self-only coverage and $12,500 for family coverage.

Report contributions to your Archer MSA on Form 8853.

A person has until the 1040 filing deadline without extensions. For tax year 2013 the date is April 15, 2014.

MSA are also known as "Archer medical savings accounts" or "Archer MSAs." A medical plan combining high-deductible medical insurance protection with a tax-deferred savings account that can be offered by employers as part of a benefits package. Participants pay healthcare expenses from this account up to the amount of the insurance deductible. Archer MSAs cannot be established after 2007 and have been replaced by health savings accounts (HSAs), which were introduced in 2003. MSAs already established can continue to accept new contributions. MSAs can also be rolled over into HSAs, but no new contributions can be made once the account holder becomes eligible for Medicare.