Study Guide - Individual Retirement Arrangements (IRAs)

The study guide is provided to guide you through the course material in a step by step format.

Individual Retirement Arrangements is an online course that examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime required minimum distributions; tax treatment of qualified and nonqualified Roth IRA distributions; required distributions at death; and IRA rollovers.

Course material is an online PDF document available immediately upon purchase.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Online study and exam

Chapter 1 - Traditional IRAs

The learning objectives for this lesson are to gain an understanding of:
 

  • The rules governing eligibility and permitted contribution levels applicable to traditional IRAs ;
  • The requirements and benefits related to a spousal IRA;
  • The rules governing the tax treatment of contributions to and distributions from a traditional IRA ; and
  • The traditional IRA distribution rules.

Chapter 2 - Roth IRAs

The learning objectives for this lesson are to gain an understanding of:
 

  • Eligibility and permitted contribution levels applicable to Roth IRAs ;
  • The tax treatment of contributions to and distributions from Roth IRAs ; and
  • Roth IRA distributions.

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