Self-Study On-Demand


3 CPE

Tax Treatment of Individual Retirement Arrangements [2025-2026]

Self-Study On-Demand
3 CPE

Learning Objectives

After completing this course, you will be able to: Chapter 1 Apply the rules governing eligibility for and contributions to traditional and Roth IRAs; Identify the requirements and benefits related to a spousal IRA; Apply the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs; and Distinguish between traditional and Roth IRAdistribution rules. Chapter 2 Cite the eligibility and permitted contribution levels applicable to Roth IRAs Identify the tax treatment of contributions to and distributions from Roth IRAs

Major Topics

Traditional IRAs Eligibility Rules Limits on Contributions Considerations Roth IRAs Conversions and Transfers Benefit Distributions-Death before 2020

CPE Credits Available

3 CPE
3
Taxation

Things to Know About This Course

Course Level

  • Basic

Intended Audience

State Specific Licensed CPAs

Provider

Western CPE

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