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Yes. All employees who have reached age 21 with at least 1 year of service. Generally, a employer does not have to cover seasonal or part-time employees who work less than 1,000 hours during a 12 month period.

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 you travel by cruise ship for business the deductible cruise ship costs are limited to 2x the highest federal per diem rate for travel in the US. go to www.gsa.gov and click on per diem rates.

Different rates apply for travel in Alaska, Hawaii, Puerto Rico, and US Possessions and foreign countries. Go to www.gsa.goc to get rates.

You have the option of deducting the actual expenses or a allowance of $5.

For travel within the US the 2011 meal allowance is $46 a day. But higher rates apply to certain high cost areas designated by the government. These higher rates can be found in IRS Pub 1542 at www.irs.gov/formspubs/index.html or www.gsa.gov and click on per diem rates.