Tax Treatment of Individual Retirement Arrangements

3 Credits: Taxes


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Tax Treatment of Individual Retirement Arrangements

Course Level
CPE Credits

3 Credits: Taxes

Course Description

In an era where time seems to be perpetually scarce, feeling overwhelmed has become a common experience for many professionals. This course is specifically designed to address this challenge by imparting essential skills in project management and time efficiency. It aims to provide a ‘big picture’ understanding of the fundamentals of project team success, combining interactive, game-like scenarios with real-life project management challenges. The course focuses on developing the skills and tools necessary for effective time management, allowing attendees to plan their day, week, month, and year with greater proficiency. Participants will learn how to enhance their productivity and performance by mastering the art of working smarter, not harder. The course covers the five key processes of project management as defined in the PMBOK—Initiating, Planning, Executing, Controlling, and Closing—and delves into the ‘Trade-off Triangle’ of time, cost, and requirements. Attendees will also learn about vital project management tools, such as work breakdown structures and Gantt charts, and how to prioritize tasks effectively to achieve key outcomes more efficiently. This course is an invaluable resource for professionals seeking to improve their time management skills and achieve greater success in their project roles.

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Learning Objectives

After completing this course, you will be able to:

Chapter 1

  • 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 IRAdistribution rules.

Chapter 2

  • 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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Course Specifics

Course ID
Revision Date
February 13, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02445-24-S
IRS Federal Tax Law Credits: 3
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1890
CTEC Federal Tax Law Credits: 3

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Paul J. Winn

Paul J. Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.