IRA Distributions        




This course will focus on the rules regarding various types of traditional and Roth IRA distributions. You will learn the responsibilities of IRA owners and IRA custodians/trustees in the processing and reporting of these IRA distributions.


3 Hour(s)


  • Be familiar with IRA distribution documentation and reporting
  • Be familiar with federal income tax withholding requirements on IRA distributions
  • Understand the difference between premature and normal IRA distributions
  • Be familiar with excess contribution correction withdrawals
  • Be familiar with substantially equal periodic payments
  • Understand the distribution aspects of IRA conversions, recharacterizations, and reconversions
  • Understand qualified distributions from Roth IRAs
  • Be familiar with IRA distributions due to death, disability, and divorce

     78B3R4.2

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