IRA Fundamentals for Financial Industry Professionals

Overview     Instructor     Syllabus

1: Introduction to Course     Overview     Course Navigation     Resources     Summary 2: General Characteristics of IRAs     Objectives     Introduction to IRAs     Establishing and Funding IRAs     IRA Contributions     Moving IRAs     Prohibited Transactions 3: Roles and Responsibilities     Objective     Introduction     IRA Owner     IRA Custodian/Trustee     IRA Beneficiary 4: Traditional IRAs     Objectives     Introduction to Traditional IRAs     Contributions     Deductibility and Earnings     Rollovers and Conduit IRAs 5: Roth IRAs     Objectives     Introduction to Roth IRAs     Contributions     Tax Treatment     Rollovers Exam 1     Introduction 6: IRS Tax Forms and the Retirement Saver's Credit     Objectives     IRS Tax Forms     Retirement Saver's Credit 7: Simplified Employee Pensions (SEPs)     Objectives     Introduction to SEPs     Establishing a SEP Plan     Key Features     Contributions     SARSEPs 8: Savings Incentive Match Plans for Employees (SIMPLEs)     Objectives     Introduction to SIMPLE Plans     Establishing a SIMPLE Plan     Contributions and Earnings     Rollovers, Transfers, and Withdrawals Exam 2     Introduction 9: Traditional, SEP, and SIMPLE IRA Distributions     Objectives     IRA Distributions     Premature Distributions     Required Distributions     Minimizing Required Distributions 10: Roth IRA Distributions     Objectives     Introduction to Roth IRA Distributions     Five-Year Period     Nonqualified Distributions 11: Recharacterizations and Conversions     Objectives     Recharacterizing Contributions     Converting IRAs     Recharacterizing a Converted Account Review Exercises     Introduction to Review Exercises     General Characteristics of IRAs     Traditional IRAs and Roth IRAs Comparison     IRS Tax Forms     Seminar Invitations     SEPs and SIMPLEs Comparison     Minimum Required Distributions Exam 3     Introduction Course Evaluation     Introduction