Keogh plan alternative (3)
I believe the answer is:
ira
'keogh plan alternative' is the definition.
(I've seen this in another clue)
This is the entire clue.
(Other definitions for ira that I've seen before include "Militant Irish nationalist organisation" , "Songwriter George's elder brother" , "George 13 down's brother" , "Gershwin, say" , "Illegal organisation, in short" .)