Learning Objective: After completing this course, the student will be able to utilize the many penalty exceptions (including the several added by the SECURE 2.0 Act) available for IRAs, qualified plans, and government plans to avoid the 10% premature distribution penalty. Includes the late 60 - day rollover self - certification procedures. Students will be able to help their clients avoid significant penalties by utilizing legal penalty exceptions.
CPE Hours: Federal Taxation = 2 CPE Credits / Total = 2 CPE Credits
Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA
Field of Study: Federal Taxation
Publication Date: 4/14/2023
Instructional Delivery Method: Self-Study
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, BSME, EA
Course Material: A copy of the course material is available for download under the Additional References tab.
Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101.
Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CountingWorks, Inc. is an approved provider for IRS, NASBA QAS, and CTEC providing continuing education for CPAs, EAs, IRS, CRTPs.