Instructor for this course
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This course looks at the important subject of client representation before the IRS. Practice before the IRS addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes another to engage in it on his or her behalf.

Learning Objectives

  • Discover and distinguish between the types of qualified employee plans.
  • Recognize the limits imposed on qualified employee plan contributions and benefits.
  • Identify and list the requirements applicable to qualified employee plan loans.
  • Discover and 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 updated/reviewed: September 21, 2022

Prerequisites

Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  3:01Introduction to Tax Treatment of Retirement Plans, Pensions and Annuities
  7:16Tax Treatment of Retirement Plans, Pensions and Annuities-Part 1
  19:36Tax Treatment of Retirement Plans, Pensions and Annuities-Part 2
  5:40Tax Treatment of Retirement Plans, Pensions and Annuities-Part 3
  10:04Tax Treatment of Retirement Plans, Pensions and Annuities-Part 4
  10:42Tax Treatment of Retirement Plans, Pensions and Annuities-Part 5
  14:40Tax Treatment of Retirement Plans, Pensions and Annuities-Part 6
CONTINUOUS PLAY
  1:10:59Tax Treatment of Retirement Plans, Pensions and Annuities
SUPPORTING MATERIAL
  PDFSlides: Tax Treatment of Retirement Plans, Pensions and Annuities
  PDFTax Treatment of Retirement Plans, Pensions and Annuities Glossary/ndex
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM