IRAs_ Roth IRAs_ SIMPLEs and SEPs Contributions_ Rollovers

							IRAs, Roth IRAs, SIMPLEs and
SEPs: Contributions, Rollovers,
Distributions, and More                                                              LEVEL
                                                                                     Intermediate
Individual Retirement Accounts (IRAs), including traditional IRAs, Roth IRAs,
SIMPLEs, SEPs, are investments owned by many individual taxpayers and are            CPE CREDIT HOURS
an excellent way for workers to save for retirement. Although the basic IRA          Classroom: 8
began as a fairly simple investment tool, the complications increased                (Accepted for PFS, CFP®, CMA, CFM
dramatically as the types of IRAs increased. Not only have the types of IRAs         and EA continuing education credit)
expanded, but options such as contributions, rollovers, and distributions,
intended to add increased flexibility have also added increased complexity.          NASBA FIELD OF STUDY
This course is designed to provide practical insights into all tax aspects of IRAs   8-Taxes
and help CPAs successfully manage the complexities.
                                                                                     PREREQUISITE
OBJECTIVES                                                                           Familiarity with federal tax issues for
Upon completion of this course, participants will be able to:                        IRAs
• Grasp the tax advantages of traditional IRAs, Roth IRAs, SIMPLEs, and SEPs
• Make the appropriate investment vehicle decision                                   UPDATED CONTENT AVAILABLE
• Master the requirements surrounding contributions, rollovers, and                  5/15/2010
distributions and avoid associated penalties and excise taxes
                                                                                     COURSE ACRONYM
HIGHLIGHTS                                                                           Public Seminar: IRSS
• Making traditional and Roth IRA contributions                                      On-Site Training: IRSS
• Utilizing SIMPLE and SEP IRAs as alternatives
• Making IRA rollovers, distributions, and transfers
• Determining and avoiding the excess contribution excise tax
• Determining and avoiding the early distribution excise tax
• Using IRAs in estate tax planning including charitable contributions

WHO WILL BENEFIT
• Tax practitioners in industry who need to stay on top of the latest changes in
the federal tax law as they relate to IRAs
• CPA firm tax associates (and above)




     For information regarding on-site training, email aicpalearning@aicpa.org
     Call 1-800-634-6780 (Option 1), or visit www.aicpalearning.org