Course Specifics
CPE Credit: 2 Hours
Field of Study: Taxes, Federal Tax
Course Level: Intermediate
Prerequisite: Basic knowledge of retirement plans.
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-T-00348-25-S
CTEC Course Number: 6209-CE-00260
NASBA Sponsor ID: 116347
100 Minutes
Retirement Plans, Pensions and Annuities
Who Should Attend?
CPAs, EAs, CRTPs
Course Description
Employer-sponsored retirement plans are a key component of retirement income, alongside personal savings and Social Security benefits. This course explores the rules, limits, and tax treatment of qualified employee plans and annuities. It also highlights the tax advantages of annuities, including tax deferral, flexible investment choices.
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
- Identify the tax treatment of annuity contributions and distributions
Last Modified: 8/1/2025
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