Tax Treatment of Retirement Plans, Pensions and Annuities
SKU: 06-321-01-CPE
Credit Hours: 2
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online Video
Instructor: Paul J. Winn CLU ChFC
Course Description:
This course will look at the important subject of client representation before the IRS. Practice before the IRS addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes another to engage in it on his or her behalf.
Upon completion of this course, you should be able to:
- 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.