Study Guide - Retirement Plans, Pensions and Annuities

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

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 – 

The objective of this chapter is to review how to:

  • Describe the types and characteristics of qualified employee plans;
  • Explain the limits imposed on qualified employee plan contributions and benefits;
  • Describe the requirements applicable to qualified employee plan loans; and
  • Explain the rules governing rollovers to and from qualified employee plans.
  • Describe the requirements applicable to qualified employee plan loans and their tax treatment;
  • Apply the federal tax laws to qualified employee plan contributions and distributions;
  • List the principal types of annuities and their characteristics; and
  • Describe how annuity contributions and distributions are taxed.

Chapter 2 – 

The objective of this chapter is to review how to:

  • Describe the tax treatment of loans from qualified plans; and
  • Apply the federal tax laws to qualified employee plan contributions and distributions.
  • List the principal types of annuities and their characteristics; and
  • Describe how annuity contributions and distributions are taxed.

Chapter 3 – 

The objective of this chapter is to review how to:

  • List the principal types of annuities;
  • Describe the principal characteristics of deferred and immediate annuities; and
  • Explain the tax treatment of annuity contributions, distributions taken as an annuity, surrenders, loans and withdrawals.

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