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Individual Retirement Accounts#290517

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Credit

Amount

CPA

CFP^®

Course Author: Paul J. Winn Field of Study (CPA): Specialized Knowledge Field of Study (CFP): Retirement Savings & Income Planning

Course Details, Learning Objectives, Table of Contents

Course Description

Course publication/revision date:This course was updated on 2/4/2017.

IRA Update examines the current rules governing traditional and Roth IRAs, Education IRAs, simplified employee pensions and SIMPLEs. With respect to traditional IRAs, the course considers the issues of eligibility, contribution limits and investment vehicles. Tax treatment of traditional IRA funds is discussed, including the treatment of contributions, accumulations, transfers and distributions. The premature distribution penalties and its exceptions are addressed. Roth IRAs, are discussed, including eligibility, contribution limits and distributions.