Tax Treatment of Individual Retirement Arrangements (Currently Unavailable)

Author: Paul J. Winn

Find out what you need to know about the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs and how to apply them.

Publication Date: May 2015

Designed For
Tax practitioners; including Enrolled Agents and Registered Tax Return Preparers.

Topics Covered

• Traditional IRAs
• Roth IRAs

Learning Objectives

• Apply the rules governing eligibility for and contributions to traditional and Roth IRAs
• Identify the requirements and benefits related to a spousal IRA
• Apply the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs
• Distinguish between traditional and Roth IRA distribution rules

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None