Tax Treatment of Individual Retirement ArrangementsCode: 21-TAXIRA

43 pages
Course description and objectives:

This course will examine the tax treatement of the many provisions of Individual Retirement Arrangement accounts.

Learning Objectives
Upon completion of this course, you should 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.

Category: Taxation

CPE credit: 2 Hours

Program Level: Update

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors at their website, www.NASBARegistry.org

NASBA Sponsor number 108096