Tax Treatment of Retirement Plans, Pensions and Annuities

3 Credits: Taxes


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Tax Treatment of Retirement Plans, Pensions and Annuities

Course Level
CPE Credits

3 Credits: Taxes

Course Description

This course discusses the federal income tax treatment of and limitations related to qualified employee plan contributions and distributions and 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 nonperiodic payments; required minimum distributions; and rollovers. Also covered are the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • List the types and characteristics of qualified employee plans.
  • Identify the limits imposed on qualified employee plan contributions and benefits and the rules governing rollovers to and from qualified employee plans.
  • Cite the requirements applicable to qualified employee plan loans and their tax treatment.
  • Explain the rules governing rollovers to and from qualified employee plans.

Chapter 2

  • Identify the tax treatment of loans from qualified plans.
  • Cite the federal tax laws to qualified employee plan contributions and distributions.

Chapter 3

  • List the principal types of annuities.
  • Identify the principal characteristics of deferred and immediate annuities.
  • Identify the tax treatment of annuity contributions, distributions taken as an annuity, surrenders, loans, and withdrawals.
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Course Specifics

Course ID
Revision Date
February 7, 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-02443-24-S
IRS Federal Tax Law Credits: 3
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-0922
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.