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Guide to Individual Retirement Accounts#380024

Online Book, Online Exam

$15.00

Hardcopy Book, Online Exam

$27.00

Course Option

Credit

Amount

CPA

EA / OTRP

Course Author: Steven M. Bragg Field of Study (CPA): Taxes Field of Study (EA/OTRP): Federal Tax Law

Course Details, Learning Objectives, Table of Contents

Course Description

Course publication/revision date: This course was updated on 5/1/2024.

Individual retirement accounts (IRAs) are used to defer the recognition of income. In the Guide to Individual Retirement Accounts course, we discuss the various types of IRAs, caps on contributions to them, the deductibility of these contributions, required minimum distributions, and several related topics. The intent is to demonstrate how to maximize the deferral of income recognition while also minimizing the taxes and penalties associated with these accounts.