Tax Treatment of Retirement Plans, Pensions and Annuities - Updated for 2024
SKU: 02-261-01-CPE
Credit Hours: 5
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online PDF
Instructor: Paul J. Winn CLU ChFC
Course Description:
This course discusses the federal income tax treatment of, and limitations related to qualified employee plan contributions and distributions and commercial annuity contracts.
Upon completion of this course, you should be able to:
- Distinguish between the types of qualified employee plans
- Recognize the limits imposed on qualified employee plan contributions and benefits
- List the requirements applicable to qualified employee plan loans
- Apply the federal tax laws to qualified employee plan contributions and distributions
- Recognize the changes made to retirement plans and pensions by the SECURE Act and the CARES Act
- Recognize the tax treatment of nonqualified annuity distributions
- Identify the tax treatment of annuity contributions and distributions.