Content Provider
Paulwinn logo

Middlebanner bill06222023
Taxtreatment retirement winn

TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES

Document-Based Self-Study Course
CPE Processing Fee$25.00
Webinar TranscriptionN/A
Presentation Length Hour(s)2.5 hours
CPE Credits 2.5 hours
Subject Area 2.5 - Taxes (Federal Tax Update)
CE Credits 2.0 hours
Course Id# - HURS9-U-00185-17-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJanuary 7, 2019
Date OfferedJanuary 7, 2019
Expiration DateJanuary 7, 2020
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.

 

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

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.

Ss winnpublications taxtreatmentofretirementplans
Additional Materials
COURSE MATERIALS AND GLOSSARY
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.