Date:	Tuesday, November 16, 2010
Time:	8:30am - 4:00pm (Registration at 8:00am )
City:	West Columbia
Facility:	South Carolina Association of CPAs, West Columbia
CPE Credit:	8.00 Taxation
Instructor:	Dennis Riley, CPA, MBA
Vendor:	AICPA
Subject:	Taxation
Course Level:	Intermediate
Fee:	$235 SCACPA Members, $310 Non-Members
Early Bird Fee:	$210 SCACPA Members, $310 Non-Members through 10/26/2010
AICPA Discount:	($30)
Firm Discount:	($15)
Reciprocal Discount:	($75)
Choice card coupons:	2

Highlights:

 Making traditional and Roth IRA contributions  Utilizing SIMPLE and SEP IRAs as alternatives  Making IRA rollovers, distributions, and transfers  Determining and avoiding the excess contribution excise tax  Determining and avoiding the early distribution excise tax  Using IRAs in estate tax planning including charitable contributions

Description:

Individual Retirement Accounts (IRAs), including traditional IRAs, Roth IRAs, SIMPLEs, SEPs, are investments owned by many individual taxpayers and are an excellent way for workers to save for retirement. Although the basic IRA began as a fairly simple investment tool, the complications increased dramatically as the types of IRAs increased. Not only have the types of IRAs expanded, but options such as contributions, rollovers, and distributions, intended to add increased flexibility have also added increased complexity. This course is designed to provide practical insights into all tax aspects of IRAs and help CPAs successfully manage the complexities.

Objectives:

Upon completion of this course, participants will be able to:  Grasp the tax advantages of traditional IRAs, Roth IRAs, SIMPLEs, and SEPs  Make the appropriate investment vehicle decision  Master the requirements surrounding contributions, rollovers, and distributions and avoid associated penalties and excise taxes

Who Should Attend:

 Tax practitioners in industry who need to stay on top of the latest changes in the federal tax law as they relate to IRAs  CPA firm tax associates (and above)

Prerequisite:

Familiarity with federal tax issues for IRAs

Note:

Accepted for PFS, CFP, CMA, CFM and EA continuing education credit