Retirement Plans, Pensions & Annuities
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Cost | Hours: | $22 | 5 CPE hours | ![]() ![]() |
Text included: | Yes (PDF ebook) View outline | ||
Valid for: | EA | AFSP | Most CPAs | others | ||
Fun CPE Course No. PWX0619
Text Included: Tax Treatment of Retirement Plans, Pensions & Annuities (50 pages, including Appendix)
Format: Interactive self-study | 50-minute hour credit
Subject classification: Taxation
Exam questions: Review - 15 | Final - 25
Prerequisites: None
Advance preparation: None
Course level: Overview
Course last updated: January 24, 2019
Learning objectives: Upon completion of this course, you should be able to understand:
- Distinguish between the types of qualified employee plans;
- Recognize the limits imposed on qualified employee plan contributions and benefits;
- List the requirements applicable to qualified employee plan loans;
- Apply the federal tax laws to qualified employee plan contributions and distributions;
- Recognize the tax treatment of nonqualified annuity distributions; and
- Identify the tax treatment of annuity contributions and distributions.