Individual Retirement Accounts

$89.00 each

Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Taxes
Experience Level Course ID CPE Credits Author
Overview PW-808 9 Paul J. Winn CLU ChFC


Individual Retirement Accounts examines the rules governing traditional and Roth IRAs, Education IRAs (now called Coverdell Education Savings Accounts), simplified employee pensions and SIMPLEs.  With respect to traditional IRAs, the course considers the issues of eligibility, contribution limits and investment vehicles.  Tax treatment of traditional IRA funds is discussed, including the treatment of contributions, accumulations, transfers and distributions.  The premature distribution penalties and its exceptions are addressed.  Roth IRAs, created by TRA’97, are discussed, including eligibility, contribution limits and distributions.  Conversions from traditional to Roth IRAs are examined and the tax consequences discussed.  The increased limits authorized by the Economic Growth and Tax Relief Reconciliation Act of 2001 are addressed and the Age 50+ catch-up provisions are explained.

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