This course provides an in-depth examination of prohibited transactions for IRAs (Individual Retirement Arrangements) and other tax-preferred accounts. For companies that establish and maintain these accounts, or advise investors that use them, this training helps professionals develop expertise in handling prohibited transactions.

In this advanced course, you will learn:
• Which transactions are prohibited
• How the laws on prohibited transactions and exemptions are governed
• How to identify every tax-exempt accounts’ disqualified persons
• Which scenarios are exempt from the laws
• How to avoid prohibited transaction penalties and resolve any infraction