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Study Guide-Tax Treatment of Individual Retirement Arrangements

The study guide is provided to guide you through the course material in a step by step format.

Course material is a PDF document.

Chapter 1 – 

Assignment: Chapter 1 <<>> Review Questions  Group #1: # 1-6

When you have completed this chapter, you should be able to:

  • Apply the rules governing eligibility and permitted contribution levels applicable to traditional IRAs;
  • Identify the requirements and benefits related to a spousal IRA;
  • List the rules governing the tax treatment of contributions to and distributions from a traditional IRA; and
  • Recognize the traditional IRA distribution rules.

Chapter 2 – 

Assignment: Chapter 2 <<>> Review Questions Group #2: #1-6

In this chapter we will look at the rules governing Coverdell Education Savings Accounts (ESAs). When you have completed this chapter, you should be able to:

  • Eligibility and permitted contribution levels applicable to Roth IRAs;
  • The tax treatment of contributions to and distributions from Roth IRAs; and
  • Roth IRA distributions.

 

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