Chat with us, powered by LiveChat

Retirement Plans, Pensions and Annuities

Retirement Plans, Pensions and Annuities

Course Specifics

CPE Credit: 2 Hours

Field of Study: Taxes, Federal Tax

Course Level: Intermediate

Prerequisite: Basic knowledge of retirement plans.

Advance Preparation: None

Delivery Method: Self-Study

IRS Program Number: UBWMF-T-00348-25-S

CTEC Course Number: 6209-CE-00260

NASBA Sponsor ID: 116347

100 Minutes

Retirement Plans, Pensions and Annuities

Who Should Attend?

CPAs, EAs, CRTPs

Course Description

Employer-sponsored retirement plans are a key component of retirement income, alongside personal savings and Social Security benefits. This course explores the rules, limits, and tax treatment of qualified employee plans and annuities. It also highlights the tax advantages of annuities, including tax deferral, flexible investment choices.

Learning 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

Last Modified: 8/1/2025

Ready to purchase?

We offer course package pricing to suit a variety of needs.