Course Catalog

Course Catalog

NUMBER COURSE TITLE
TA 337
INDIVIDUAL RETIREMENT PLANS AND DISTRIBUTIONS

Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs. Includes various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life and after death. Emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs.

Prerequisite: TA 318 and TA 329., Units: 3 , Offered: Fall 2014 , Summer 2014