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Study Guide-Tax Treatment of Retirement Plans, Pensions & Annuities

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: # 1-5

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

  • Describe the types and characteristics of qualified employee plans;
  • Explain the limits imposed on qualified employee plan contributions and benefits;
  • Describe the requirements applicable to qualified employee plan loans; and
  • Explain the rules governing rollovers to and from qualified employee plans.
  • Describe the requirements applicable to qualified employee plan loans and their tax treatment;
  • Apply the federal tax laws to qualified employee plan contributions and distributions;
  • List the principal types of annuities and their characteristics; and
  • Describe how annuity contributions and distributions are taxed.

Chapter 2 – 

Assignment: Chapter 2 <<>> Review Questions Group #2: #1-5

Upon completion of this chapter, you should be able to:

  • Describe the tax treatment of loans from qualified plans; and
  • Apply the federal tax laws to qualified employee plan contributions and distributions.
  • List the principal types of annuities and their characteristics; and
  • Describe how annuity contributions and distributions are taxed. 

Chapter 3 – 

Assignment: Chapter 3 <<>> Review Questions Group #3: #1-5

Upon completion of this chapter, you should be able to:

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

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