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 AttendTax practitioners; including Enrolled Agents and Registered Tax Return Preparers.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)