Tax Treatment of Individual Retirement Plans#291017
This course has been archived and cannot be purchased.
Credit
Amount
CPA
3
EA / OTRP
3
ERPA
3
Course Description
Course publication/revision date: This course was updated on 3/28/2017 (covers 2017 taxes)
Federal Tax Law: Individual Retirement Plans examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers. A final examination covering the course material is administered.