In "Trimming Taxes Before Year's End" (Financial Tactics, October 1983) you incorrectly trimmed the ceiling for Keogh deductible contributions in 1983.

1. The 15% of earned income up to $100,000, or $15,000, only applies to defined-contribution Keogh accounts. Significantly higher deductible contributions through defined-benefit Keoghs have been available since 1974. An individual, age 50, with earned income of $100,000 from a sole proprietorship or partnership could contribute at least $29,795 for 1983. Depending upon the age of the individual, different deductions are available.

2. The maximum of $30,000 referred to as the 1984 limit was similarly incorrect. Under the Tax Equity and Fiscal Responsibility Act of 1982, significantly higher deductible contributions can be made to a defined-benefit plan by an individual earning in excess of $120,000.

It should be noted that an individual retirement account contribution of $2,250 is available where an individual's spouse is not employed (and assuming your advice #2, "pay spouses for the work they do," is not followed).