Tax Treatment of Individual Retirement Arrangements examines taxation issues related to IRAs, compares traditional and Roth IRAs, and addresses the applicable federal rules. The course will focus on contribution limits and tax treatment; taxation of traditional IRA distributions, including regular, early, and lifetime required minimum distributions; qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.
Upon successful completion of this course, participants will be able to:
- Identify the rules governing eligibility and permitted contribution levels applicable to traditional IRAs
- Specify the rules governing the tax treatment of contributions to and distributions from a traditional IRA
- Cite the traditional IRA distribution rules, noting the penalty for failing to take a required minimum distribution
- Cite the eligibility and permitted contribution levels applicable to Roth IRAs
- Identify the tax treatment of contributions to and distributions from Roth IRAs
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