Content Provider
Paulwinn logo

Blankbox
Self-Study CPE
FROM BAD TO WORSE: WHEN AN AUDIT GOES CRIMINAL - PART I
View Details/Register
FROM BAD TO WORSE: WHEN AN AUDIT GOES CRIMINAL - PART II
View Details/Register
INTRODUCTION TO INTUIT PROCONNECT PROSERIES: TAX SOFTWARE DEMONSTRATION
View Details/Register
INTRODUCTION TO INTUIT PROCONNECT LACERTE: TAX SOFTWARE DEMONSTRATION
View Details/Register
FEDERAL INCOME TAX CHANGES - 2017
View Details/Register
ESTATE TAX PLANNING
View Details/Register
10 NEW PRODUCTIVITY FEATURES IN PROCONNECT TAX ONLINE
View Details/Register
2018 ANNUAL TAX SEASON UPDATE
View Details/Register
TAXATION OF IRAs AT DEATH
View Details/Register
AUDITING THE ERO
View Details/Register
CANCELLATION OF DEBT
View Details/Register
REASONABLE COMPENSATION FOR SHAREHOLDER-EMPLOYEES OF S-CORPS
View Details/Register
TAX LAW CHANGES: WHAT YOU NEED TO KNOW
View Details/Register
EXPATRIATE TAXATION - A DEEPER DIVE
View Details/Register
FOREIGN NATIONAL TAXATION - A DEEPER DIVE
View Details/Register
EARNED INCOME TAX CREDIT DUE DILIGENCE
View Details/Register
AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
View Details/Register
TAX TREATMENT OF INDIVIDUAL RETIREMENT ARRANGEMENTS
View Details/Register
TAX TREATMENT OF LIFE INSURANCE PROCEEDS
View Details/Register
TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
View Details/Register
2018 TAX UPDATE: SO MUCH MORE NEW THAN MEETS THE EYE - WHAT LURKS BENEATH?
View Details/Register
AVOIDING TAX PRACTICE MISTAKES - PART 1 - COLLECTION & EXAMINATION
View Details/Register
PREPARING THE CHALLENGING FORM 990
View Details/Register
A LOOK AT THE IRS DURING DIFFICULT TIMES
View Details/Register
HOW THE IRS DETERMINES UNREPORTED INCOME
View Details/Register
CONSTRUCTION INDUSTRY TAX ISSUES
View Details/Register
IRS SECTION 1031 - UNDERSTANDING LIKE KIND EXCHANGES
View Details/Register
APPEALS, PENALTIES, AND INTEREST ABATEMENT
View Details/Register
SELF-EMPLOYMENT TAX REDUCTION STRATEGIES
View Details/Register
CHURCHES AND MINISTRIES: UNDERSTANDING TAX ISSUES & IRS ENFORCEMENT GUIDELINES
View Details/Register
CANCELLATION OF DEBT INCOME
View Details/Register
EFFECTIVE REPRESENTATION TO ADDRESS ENFORCED COLLECTION ACTIVITY FROM THE IRS
View Details/Register
IRS EXAMINATION SELECTION PROCESS
View Details/Register
TAXATION AND MAJOR IMMIGRATION ISSUES OF RESIDENT AND NONRESIDENT ALIENS
View Details/Register
AVOIDING TAX PRACTICE MISTAKES - PART II - APPEALS, TECHNICAL ASSISTANCE, P & I
View Details/Register
UBI, UBTI, AND UBIT - UNDERSTANDING THE UNRELATED BUSINESS INCOME TAX
View Details/Register
MASTERING THE ART OF TAX PLANNING
View Details/Register
PREPARING IRS LETTER RULINGS
View Details/Register
PAYROLL TAX TRAIN WRECK: RESOLVING YOUR CLIENT'S PAYROLL TAX NIGHTMARE!
View Details/Register
TAX PREPARERS' PRAYERS ANSWERED: TAX ISSUES FOR THE CLERGY
View Details/Register
THE 2017 JOBS ACTS AND TAX CUTS - NEW TAX LAW UPDATE
View Details/Register
EARNED INCOME TAX CREDIT
View Details/Register
FEDERAL INCOME TAX CHANGES - 2018
View Details/Register
TAX TREATMENT OF SICKNESS & INJURY PLANS
View Details/Register
HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
View Details/Register
EDUCATION TAX BENEFITS
View Details/Register
REDUCE EMPLOYMENT TAX EXPOSURE AND AVOID PENALTIES AND DISASTERS
View Details/Register
ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
View Details/Register
2019 TAX FILING SEASON UPDATE
View Details/Register
TAX REFORM AND PASS THROUGH ENTITIES - §199A: PLANNING FOR PROFESSIONAL PRACTICE
View Details/Register
TAX REFORM: OVERVIEW
View Details/Register
TAX REFORM: STRATEGIES FOR YOUR INDIVIDUAL AND SMALL BUSINESS CLIENTS
View Details/Register
Taxtreatment retirement winn

TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES

CPE Processing Fee$25.00  Webinar TranscriptionN/A     Presentation Length Hour(s)2.5 hours  CPE2.5   2 hours for EAs (Federal Tax Update)   Course Id# - HURS9-U-00185-17-S  Subject AreaTaxes  Course LevelBasic  Instructional MethodQAS Self-Study   PrerequisitesNone  Advance PreparationNone  Recorded DateOct 20, 2017  Date OfferedOct 20, 2017  Who should attend?CPA - small firm
Enrolled Agent
Other
Small Business Owner 
Series: Taxes    
Course Description

Retirement Plans, Pensions and Annuities discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) 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 non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts.

Upon completion of this course, you should be able to:

 

Learning Objectives

  • 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.

Not logged
Additional Materials
COURSE MATERIALS
Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

Loading ...

Loading ...
Linkedin

Paul Winn

Winn Publications
Financial Writer, Editor & Trainer
pjwinn@verizon.net
(757) 253-8075

Paulwinn logo

Paul J. Winn, CLU, ChFC has over thirty years experience in the life insurance and investment industry. As well as fifteen years as a financial writer, editor, and trainer. Paul has worked for Mutual Life Insurance Company of New York, Security Mutual Life Insurance Company, Principal Financial Group, and the Maryland Financial Corporation. Paul is a Published book author, writer & editor of major mutual life insurance company’s agent-training “university”, and the creator of more than 100 training courses in computer-based training, print and scripted classroom formats.

Nasba
Logo qas

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Paulwinn logo
Training and continuing education courses dealing principally with life insurance, health insurance, annuities and taxation.