This course introduces the distribution options for beneficiaries of Traditional and Roth IRAs (Individual Retirement Arrangements), employer-sponsored plans and other tax-preferred accounts. For companies that work directly with beneficiary distributions, or advise account holders that take them, this training helps professionals understand the options that beneficiaries have.

In this fundamentals course, you will learn:
• How to determine distribution options each beneficiary type has
• The unique taxation of beneficiary IRAs
• How benefactor death and beneficiary distributions are reported
• Why life-expectancy calculations are important for distributions