New Search


20.0 Credits

Most individuals will accumulate a significant amount of wealth through contributions or rollovers from qualified plans into IRAs. Although the rules in this area provide tremendous planning opportunities, they are very complex. The purpose of this course is to provide insight and practical planning suggestions into this important area of practice. This course utilizes forms, worksheets, examples, exercises, tables, case studies, and mini-cases to enhance and enliven the learning experience and to hone retirement planning skills.


  • Distinguish between various types of IRAs
  • Explain how Roth IRAs fit into a taxpayer's retirement and estate planning
  • Describe the basics of regular, employer-sponsored SEPs and salary-reduction SEPs
  • Discuss the basics of SIMPLE IRAs
  • Apply the general rules applicable to all rollover transactions
  • Define the vocabulary associated with the minimum distribution rules
  • Summarize the basic features and planning concepts of annuities
  • Describe the estate planning ramifications of qualified benefits
  • Utilize forms, worksheets, examples, exercises, and case studies as well as mini-cases to enhance and enliven the learning experience and to hone retirement planning skills

Major Topics

  • The best ways to pass an IRA on to a beneficiary and avoid the pitfalls
  • How to take IRA distributions early and avoid penalties
  • Everything planners and their clients should know about rollovers - tips and traps
  • Regular, non-deductible, and Roth IRAs - limits, benefits, and rules
  • SIMPLEs and SEPs: the other kinds of IRAs
  • How to take advantage of the final minimum distribution regulations
  • Splitting an IRA into multiple IRAs for beneficiary planning and significant tax benefits
  • Comparative modeling for substantially equal payment options
  • Planning for regular IRA and qualified plan to Roth IRA conversion rollovers and rollover recharacterizations
  • The significant estate planning issues associated with IRAs, and the strategies and tactics for dealing with these issues, including making charitable contributions
  • Late-breaking tax legislation, regulations, and rulings

Designed For

CPAs who want to learn about this key area of practice and all of the planning options available


Basic knowledge in estate and retirement planning