Self-employed individual's retirement plans--or, as they are more commony called, H.R. 10 plans or Keogh plans--are qualified retirement plans that must meet certain special requirements because they benefit owner-employees. The annual limit for a participant in a defined contribution plan for 2016 is the lesser of $53,000 or 100 percent of compensation. With respect to a participant in a defined benefit plan, the maximum benefit is the lesser of $210,000 for 2016 (indexed each year) or average compensation for the participant's three years of highest compensation.