Retirement Plans (ebook)

  • Credits: 3
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Law
  • Author/Speaker: Danny Santucci, CPA
Course ID: Advanced Preparation: Experience Level:
EWTFM-T-01782-21-S | 6233-CE-0502 None Overview
Published Date: Program Prerequisites: Other Course Formats:
© March 2021 Basic Understanding of Taxes Self-Study eBook

We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Topics include:
  • Qualified deferred compensation
  • Basic requirements of a qualified pension plan
  • Basic types of corporate plans
  • Types of defined contribution plans
  • Self-employed plans - Keogh
  • Distribution & settlement options of IRAs
  • Tax-free rollovers for IRAs
  • Roth IRAs
  • Simplified employee pension plans (SEPs)
  • SIMPLE plans


Learning Objectives:

After reading the course material, you will be able to:

  1. Determined the differences between qualified and nonqualified deferred compensation plans identifying the tax advantages and disadvantages of each, that is fine the requirements of a qualified pension plan, and recognize how the basic ERISA provisions define the elements of qualified plans.
  2. Identify the types of defined contribution and defined benefit plans and their effect on retirement benefits.
  3. Recognize the elements of Roth IRAs and traditional IRAs by specifying how distributions work, how to set up the various IRAs, utilize tax-free rollovers, designate beneficiaries, and make distributions to beneficiaries, cite contribution limits for various IRAs, and determine how to recharacterize Roth IRA contributions.


Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Return Preparers (TRPs)


Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s: