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Retirement Income Taxation: Plans, IRAs, Pensions, and Annuities

  • ITEM SKU
    8680
  • CPE Hours
    4
  • Full Course Price
    $34.50
Exam Questions: 20
Course Level: Basic
Pages: 96 | Content: 82, Supplemental: 14
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 8680

This course explains the federal income tax rules that apply to retirement savings, from employer plans and IRAs to pensions and commercial annuities. It reflects 2026 limits and recent changes from SECURE 2.0, the final RMD regulations, and the One Big Beautiful Bill Act. All course material provided. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-T-00730-26-S

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Course Information

Table of Contents
  • Qualified Employer Retirement Plans and Contribution Rules
  • Individual Retirement Arrangements
  • Taxation of Distributions, Rollovers, and Early Withdrawals
  • Required Minimum Distributions and Inherited Accounts
  • Taxation of Pensions and Annuities
Objectives
  • To identify when an employer may deduct amounts deferred under a nonqualified deferred compensation plan
  • To recall the lifetime maximum that may be rolled over from Section 529 plans to a Roth IRA for a beneficiary
  • To recognize various Form 1099-R distribution codes
  • To recall the result when an RMD is mistakenly rolled over to an IRA
  • To identify which exchanges qualify for nonrecognition of gain under IRC Section 1035

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