Tax Treatment of Individual Retirement Arrangements (Completed)

Date: Wednesday, September 19, 2018
Instructor: Paul J. Winn
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC
2 hours Investment Planning for CFP

Tax Treatment of Individual Retirement Arrangements is an online course that 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.

Who Should Attend
Tax practitioners; including Enrolled Agents and Registered Tax Return Preparers.

Topics Covered

  • Individual Retirement Arrangements (IRAs)
  • Traditional and Roth IRAs
  • 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
  • IRA rollovers

Learning Objectives

  • Recognize and apply the rules governing eligibility for and contributions to traditional and Roth IRAs
  • Identify the requirements and benefits related to a spousal IRA
  • Recognize and apply the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs
  • Differentiate between traditional and Roth IRA distribution rules


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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