Distributions from Qualified Plans is a comprehensive yet easy to understand study on the rules and requirements for taking distributions from qualified employer plans and individual retirement plans. This guide explains these things with a focus on the opportunity to provide sales and service. It covers such core issues as premature distributions, required minimum distributions and distributions at death. Also included is a thorough discussion of the distribution rules as they apply to traditional IRAs and Roth IRAs. There is additionally a primer on types of qualified plans. This course offers insights into the retirement planning and senior markets and how the practitioner, with knowledge of distributions, can further serve these clients.
Material has been updated to reflect the changes made by the new distribution rules and the Tax Act of 2001, including:
* Updates to rules governing qualified plans
* catch up contributions
* Simplification of required minimum distribution rules
These changes are extensive and are reflected throughout the text. A section on planning opportunities has been added, and facts, figures, illustrations and examples have been updated.
If you are taking this course for CE, the CE exam will automatically be added to your basket when selecting CE credit. Certain states require that a proctor or monitor supervise the exam taking process.
