IRAs: Tax Efficient Tools for Retirement

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(800) 342-3197 if you wish to inquire about registering.

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8.0 Credits

Help your clients tax efficiently to save for retirement by learning the ins and outs of contributions to, distributions from, and tax planning for various types of individual retirement accounts (IRAs). This course provides comprehensive IRA reference materials, including examples of relevant tax law applications and tax planning strategies to help you help your clients.


  • Understand tax law changes relating to IRA.
  • Determine similarities and differences between various IRAs such as traditional, Roth, SEP, Individual 401k and SIMPLE. This includes comparing traditional 401ks and Roth 401ks to IRAs.
  • Calculate maximum contributions to various IRAs.
  • Determine the taxability of distributions from various IRAs.
  • Identify when early withdrawal penalties apply to distributions from various IRAs.
  • Compute required minimum distributions from IRAs.
  • Identify tax planning opportunities associated with IRAs including overview of factors relevant to the Roth vs. traditional IRA decision.

Major Topics

  • Recent legislative developments with IRAs.
  • Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.
  • Taxation of distributions from various IRAs.
  • Rollover rules to/from different retirement accounts.
  • Required minimum distribution (RMD) rules from IRAs.
  • Overview of factors relevant to Roth vs. traditional IRA decision
  • Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.

Designed For

Professionals with clients interested in saving for retirement in a tax efficient manner.


General knowledge of individual/business income taxation and retirement accounts.

Advanced Preparation