|Take This Self-Study Course||
Purchase This With CPE Credit For $20.00
When this course is complete, you will be able to determine an individual’s qualifications to make a Roth IRA contribution and the statutory and AGI limits on the contribution amount. This course studies the application of the saver credit, qualified distributions, non-qualified distribution penalties, distribution ordering rules, beneficiary distributions and the interaction with Roth qualified plans (401(k) and 430(b)). Traditional IRA conversions and recharacterizations are studied including the application of the 5-year aging period for converted funds.
Prerequisites: Basic Understanding of Tax Preparation.
Final Exam Grading Policy: Course material must be completed within 12 months of purchase. A score of 70% or better is needed for passing. The completion certificate will be automatically generated by the system.
Accreditation: CTEC, NASBA-QAS, IRS, Enrolled Agents
2 Hours CPE