Tax Treatment of Retirement Plans, Pensions and Annuities ON DEMAND
Available Until
Your Desk
3.0 Credits
Member Price $375.00
Non-Member Price $431.00
Overview
This course discusses the federal income tax treatment of and limitations related to qualified employee plan contributions and distributions and commercial annuity contracts. It examines the qualified plan limits and income taxability of employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and nonperiodic payments; required minimum distributions; and rollovers. Also covered are the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts.
Highlights
Qualified retirement plans. Tax treatment of qualified plans. Annuities.
Prerequisites
None.
Designed For
CPAs, financial professionals, enrolled agents, and attorneys.
Objectives
List the types and characteristics of qualified employee plans. Identify the limits imposed on qualified employee plan contributions and benefits and the rules governing rollovers to and from qualified employee plans. Cite the requirements applicable to qualified employee plan loans and their tax treatment. Explain the rules governing rollovers to and from qualified employee plans, and more.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
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 $431.00
Member Price $375.00