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Tax Sheltered Annuities

Tax Sheltered Annuities

$69.95$69.95
  • SKU : PW2914
  • OUR PRICE :$69.95
  • CREDIT HOURS : 7

Tax Sheltered Annuities

 

 

 

 

Course Description:

 

Tax Sheltered Annuity Plans discusses the personal retirement savings plan available to employees of certain non-profit organizations and public schools under §403(b) of the Internal Revenue Code. The course begins with an examination of both employer and participant eligibility. The general limits on contributions are examined, and the special catch-up contributions are considered. The nature of the salary reduction agreement is discussed.
The rules governing premature and required distributions are discussed, and the limits applicable to participant loans from tax sheltered annuities are considered. The maximum loan repayment schedules are addressed, and the consequences of loan default are explained.

 

Learning Objectives:

 

Upon successful completion of this course, participants will be able to:

  • The tax sheltered annuity plan rules with respect to:
    •eligibility of participants,
    •eligibility of employers,
    •contribution levels and
    •tax treatment of contributions.
  • The rules governing catch-up provisions and the increase permitted to the limit on elective deferrals.
  • The benefits of tax-deferred accumulation.
  • The nature of and limitations as to permissible tax sheltered annuity funding vehicles.
  • The rules governing tax sheltered annuity distributions, loans and rollovers and their tax treatment.
  • The general tax sheltered annuity plan requirements.

 

Course Number:

PW2914

NASBA Field of Study:

Specialized Knowledge

Level:                    

Intermediate

Author/Instructor:

Paul Winn

Publication Date:

January 2025

CPE Credits:

7

Prerequisites:

None

Advanced Preparation: 

None

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