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Event Description

This two-hour course covers the basic tax rules of individual retirement accounts and examines the creation of, contributions to, and distributions from the IRA that is not a Roth IRA.

Designed For

CPAs who want to learn about this key area of practice and all of the planning options available


  • Describe the various types of IRAs, the qualification requirements for IRAs, and the reporting and disclosure requirements of IRA owners
  • Discuss the general rules and limitations regarding contributions
  • Explain the federal income-tax rules applicable to IRA distributions and the basis-recovery rules
  • Summarize the 10-percent early distribution rules
  • Discuss the income-tax-planning opportunities with IRAs

Major Subjects

  • What structure and operational rules are required to qualify the account?
  • What investment restrictions apply to an IRA?
  • What transactions involving an IRA are prohibited?
  • What amounts may be contributed and deducted?
  • How are distributions from an IRA taxed?
  • When are distributions premature, and how can the penalty tax be avoided?
  • What planning opportunities are available?




When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.