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Z94.6 EMPLOYEE & INDUSTRIAL RELATIONS

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KEOGH RETIREMENT PLAN. An individual retirement account designed for self-employed persons.

KEY EMPLOYEE PLAN. Supplementary bonus or incentive provisions designed to compensate department heads and supervisors as opposed to officer/ executive levels, for improved or measured performance.

KEY JOB. (See BENCHMARK JOB.)

KEY MAN INSURANCE. Insurance that is designed to protect the business against possible death of an employee with unique and largely irreplaceable skills and knowledge. The business pays the premium and normally is the beneficiary.

KICK-BACK. A practice by which an employer or representative arranges with his workers for a return of a part of their wages, established by union contract or by law, as a condition of employment. A federal Anti-kick-back Law was enacted in 1934, prohibiting kick-backs by workers employed on public construction work or on any work financed wholly or in part by federal funds. (See BOOTLEG WAGES.)

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