Course Overview

This course delivers in-depth instruction on Traditional and Roth IRA (Individual Retirement Arrangement) distributions, as well as the taxation of these accounts. If your company processes IRA distributions, or advises account holders that take them, this specialized training helps professionals reach proficiency in distributions.

In this expert course, you will learn:
• How to identify the stages of taxation for Traditional & Roth IRAs
• Complete criteria for a qualified IRA distribution
• What happens when someone violates a distribution law
• Every pre-59 1/2 distributions exempt from penalization
• How to report distributions to the IRS

Course Details

  • 63 Minutes of Instruction

  • 1.25 Continuing Education (CE) Credits

  • $129

  • Advanced Level

  • CISP, CTFA, & CRSP Designations

Course Syllabus

  • 1

    Traditional and Roth IRA Distribution Taxation and Withholding II

    • Getting Ready with Course Resources

    • Agenda

    • Stages of Taxation

    • Traditional IRA Taxation

    • Misc. Distribution Issues

    • Pre-59 1/2 Distribution Penalty and Exemptions

    • Substantial Equal Periodic Payments

    • Roth IRA Distributions

    • Distribution Withholding

    • Summary

    • Traditional and Roth IRA Distribution Taxation and Withholding II Quiz