Updated for Secure Act 2020
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 non-qualified Roth IRA distributions; required distributions at death; and IRA rollovers.
Upon successful completion of this course, participants will be able to:
- Apply the rules governing eligibility for and contributions to traditional and Roth IRAs;
- Identify the requirements and benefits related to a spousal IRA;
- Apply the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs; and
- Distinguish between traditional and Roth IRA distribution rules.
- 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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