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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