The applicable IRS publication is Publication 560 (2006), Retirement Plans for Small Business. Possibilities include solo 401k plans (some providers allow a ROTH option), defined benefit plans, SEP IRAs, simple 401ks or simple IRAs.
IRAs are specifically dealt with in this publication: http://www.ris.gov/publications/p590/index.html
Some of the threads also talk about how to maximize your retirement plan contributions when you have multiple employers or have both a retirement plan through work and you also want to set up a retirement plan to shelter some of your self employment income. A separate fAQ will deal with spousal IRAs--putting aside pretax money for a non-working spouse.
http://www.early-retirement.org/forums/f30/another-tax-question-ira-contributions-18748.html
http://www.early-retirement.org/forums/f28/how-much-can-i-contribute-my-ira-401k-29891.html
http://www.early-retirement.org/forums/f28/rules-individual-401k-29867.html
http://www.early-retirement.org/forums/f28/full-time-employment-business-side-29663.html
http://www.early-retirement.org/forums/f28/solo-self-employed-roth-401k-brokers-29616.html
http://www.early-retirement.org/forums/f27/s-corporation-profit-sharing-plan-29336.html
http://www.early-retirement.org/forums/f30/stupid-question-day-simple-k-rollover-29064.html
http://www.early-retirement.org/forums/f28/solo-roth-401k-question-28894.html
http://www.early-retirement.org/forums/f28/self-employed-retirement-savings-plans-27983.html
http://www.early-retirement.org/forums/f28/roth-like-ways-save-retirement-28838.html
http://www.early-retirement.org/forums/f28/should-i-consider-s-corp-27836.html
http://www.early-retirement.org/forums/f28/solo-401k-questions-26689.html
http://www.early-retirement.org/forums/f28/sweeping-funds-solo-401k-ira-26221.html
http://www.early-retirement.org/forums/f28/mid-year-switch-401k-24754.html
http://www.early-retirement.org/forums/f30/contract-work-401k-24112.html
http://www.early-retirement.org/forums/f28/solo-401k-401kbrokers-com-23726.html
http://www.early-retirement.org/forums/f28/simple-vs-sep-ira-23719.html
http://www.early-retirement.org/forums/f30/retirement-savings-accounts-freelancers-23636.html
http://www.early-retirement.org/forums/f28/setting-up-ira-401k-only-1-employee-20477.html
http://www.early-retirement.org/forums/f28/how-setup-individual-401k-19429.html
http://www.early-retirement.org/forums/f28/401k-s-tax-implications-self-employed-18873.html
http://www.early-retirement.org/forums/f28/solo-401k-17083.html
http://www.early-retirement.org/forums/f28/sep-ira-15954.html
http://www.early-retirement.org/forums/f30/optimal-retirement-accounts-self-employed-15422.html
http://www.early-retirement.org/forums/f30/question-about-sep-ira-contributions-15402.html
http://www.early-retirement.org/forums/f28/rules-individual-401k-29867.html
http://www.early-retirement.org/forums/f28/sep-ira-contribution-23803.html
http://www.early-retirement.org/forums/f28/self-employed-employee-contribution-18952.html
http://www.early-retirement.org/forums/f28/401k-s-tax-implications-self-employed-18873.html
http://www.early-retirement.org/forums/f30/tax-minimization-15455.html
These two threads talk about how to coordinate contribution limits if you have more than one plan, such as multiple 401k plans, or a 401k and a 403b plan. Contributions do not have to be coordinated if the other plan is a 457 plan:
http://www.early-retirement.org/forums/f30/have-401k-starting-job-offers-403b-have-37671.html
http://www.early-retirement.org/forums/f28/457-b-401-k-contributions-37679.html
This thread talks more about coordination of contribution limits when you have more than one plan, especially if one is a SEP IRA. It goes further than the prior two threads and likely is more accurate: http://www.early-retirement.org/forums/f28/403-b-457-sep-ira-roth-ira-46104.html.
IRAs are specifically dealt with in this publication: http://www.ris.gov/publications/p590/index.html
Some of the threads also talk about how to maximize your retirement plan contributions when you have multiple employers or have both a retirement plan through work and you also want to set up a retirement plan to shelter some of your self employment income. A separate fAQ will deal with spousal IRAs--putting aside pretax money for a non-working spouse.
http://www.early-retirement.org/forums/f30/another-tax-question-ira-contributions-18748.html
http://www.early-retirement.org/forums/f28/how-much-can-i-contribute-my-ira-401k-29891.html
http://www.early-retirement.org/forums/f28/rules-individual-401k-29867.html
http://www.early-retirement.org/forums/f28/full-time-employment-business-side-29663.html
http://www.early-retirement.org/forums/f28/solo-self-employed-roth-401k-brokers-29616.html
http://www.early-retirement.org/forums/f27/s-corporation-profit-sharing-plan-29336.html
http://www.early-retirement.org/forums/f30/stupid-question-day-simple-k-rollover-29064.html
http://www.early-retirement.org/forums/f28/solo-roth-401k-question-28894.html
http://www.early-retirement.org/forums/f28/self-employed-retirement-savings-plans-27983.html
http://www.early-retirement.org/forums/f28/roth-like-ways-save-retirement-28838.html
http://www.early-retirement.org/forums/f28/should-i-consider-s-corp-27836.html
http://www.early-retirement.org/forums/f28/solo-401k-questions-26689.html
http://www.early-retirement.org/forums/f28/sweeping-funds-solo-401k-ira-26221.html
http://www.early-retirement.org/forums/f28/mid-year-switch-401k-24754.html
http://www.early-retirement.org/forums/f30/contract-work-401k-24112.html
http://www.early-retirement.org/forums/f28/solo-401k-401kbrokers-com-23726.html
http://www.early-retirement.org/forums/f28/simple-vs-sep-ira-23719.html
http://www.early-retirement.org/forums/f30/retirement-savings-accounts-freelancers-23636.html
http://www.early-retirement.org/forums/f28/setting-up-ira-401k-only-1-employee-20477.html
http://www.early-retirement.org/forums/f28/how-setup-individual-401k-19429.html
http://www.early-retirement.org/forums/f28/401k-s-tax-implications-self-employed-18873.html
http://www.early-retirement.org/forums/f28/solo-401k-17083.html
http://www.early-retirement.org/forums/f28/sep-ira-15954.html
http://www.early-retirement.org/forums/f30/optimal-retirement-accounts-self-employed-15422.html
http://www.early-retirement.org/forums/f30/question-about-sep-ira-contributions-15402.html
http://www.early-retirement.org/forums/f28/rules-individual-401k-29867.html
http://www.early-retirement.org/forums/f28/sep-ira-contribution-23803.html
http://www.early-retirement.org/forums/f28/self-employed-employee-contribution-18952.html
http://www.early-retirement.org/forums/f28/401k-s-tax-implications-self-employed-18873.html
http://www.early-retirement.org/forums/f30/tax-minimization-15455.html
These two threads talk about how to coordinate contribution limits if you have more than one plan, such as multiple 401k plans, or a 401k and a 403b plan. Contributions do not have to be coordinated if the other plan is a 457 plan:
http://www.early-retirement.org/forums/f30/have-401k-starting-job-offers-403b-have-37671.html
http://www.early-retirement.org/forums/f28/457-b-401-k-contributions-37679.html
This thread talks more about coordination of contribution limits when you have more than one plan, especially if one is a SEP IRA. It goes further than the prior two threads and likely is more accurate: http://www.early-retirement.org/forums/f28/403-b-457-sep-ira-roth-ira-46104.html.
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