This course 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 nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.
Traditional IRAs. Eligibility rules. Limits on contributions. Considerations. Roth IRAs. Conversions and transfers. Benefit distributions.
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. Distinguish between traditional and Roth IRA distributions. Cite the eligibility and permitted contribution levels applicable to Roth IRAs. Identify the tax treatment of contributions to and distributions from Roth IRAs.
Paul Winn, Western CPE
Paul 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.
Non-Member Price $100.00
Member Price $87.00