| Kenney Rule | |
| Concept permitting a property liability insurer to write $2 of new net premiums for each $1 of policyowners' surplus. | |
| Keogh (HR 10) Account | |
| An account to which a self-employed person can make annual tax deductible contribution of the lesser of 25% of income or $30,000. | |
| Key-Person Insurance | |
| Insurance designed to protect a business firm against the loss of income resulting from the death or disability of a key employee. | |