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Federal Tax Law: Retirement Plans, Pensions, and Annuities#290924

Online Book, Online Exam

$39.00

Hardcopy Book, Online Exam

$51.00

Course Option

Credit

Amount

CPA

3.5

CFP^®

EA / OTRP

ERPA

CDFA^®

Course Author: Paul J. Winn Field of Study (CPA): Taxes Field of Study (CFP): Tax Planning Field of Study (EA/OTRP): Federal Tax Law Field of Study (ERPA): Qualified Retirement Plan Matters

Course Details, Learning Objectives, Table of Contents

Course Description

CDFA®: 3.0

Course publication/revision date: This course was updated on 1/11/2024 (covers 2024 taxes).
Retirement Plans, Pensions and Annuities is a course that discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts. It examines the qualified plan limits and income taxability of: employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. A final examination covering the course material is administered.