Retirement Plans, Pensions, and Annuities

Course Description:

This course discusses the federal income tax treatment of, and limitations related to:
  • qualified employee plan contributions and distributions
  • commercial annuity contracts

It examines the qualified plan limits and income taxability of employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and nonperiodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. 

The course includes the following chapters:
  • Qualified Retirement Plans 
  • Tax Treatment of Qualified Plans 
  • Annuities
Learning Objectives:
After completing this course, students will be able to: 
  • distinguish between the types of qualified employee plans
  • recognize the limits imposed on qualified employee plan contributions and benefits
  • pinpoint 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

Tax Year: 2019
Prerequisites None

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