Tax Treatment of Retirement Plans, Pensions and Annuities (v22) – Video Self Study Course

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Course Description

This course will look at the important subject of client representation before the IRS. Practice before the IRS addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes another to engage in it on his or her behalf.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

  • 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 tax treatment of nonqualified annuity distributions
  • Identify the tax treatment of annuity contributions and distributions.

CPE Credits: 2 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: October 17, 2022