Table of Contents
Chapter 1 - How Much Do You Need To Retire? - Section 1
Chapter 1 - Section 1 Review Questions
Chapter 1 - How Much Do You Need To Retire? -
Section 2
Plan For 10 to 15 Retirement Years
Stay With One Company to Retire With the Best
Benefits
Pension Benefits Are Guaranteed by the Government
Social Security Will Gap Any Savings or Pension
Benefits Shortfall
Company Insurance & Medicare Will Cover
Medical Bills
Retirees End Up In a Nursing Home
Chapter 1 - Section 2 Review Questions
Chapter 1 - How Much Do You Need To Retire? -
Section 3
What Kind Of Lifestyle Do I Want?
Chapter 1 - Section 3 Review Questions
Chapter 1 - How Much Do You Need To Retire? -
Section 4
Determining Retirement Costs & Income Needs
Chapter 1 - Section 4 Review Questions
Chapter 1 - How Much Do You Need To Retire? -
Section 5
Stay Liquid - Be Able To Get Your Money Back
Grow - Make Money on Your Money
Build - Dont Spend Your Benefits
Avoid Linking - Each Investment Must Stand On Its
Own
Analyze - Investigate the Investment
Chapter 1 - Section 5 Review Questions
Chapter 2 - Social Security Benefits &
Retirement Planning - Section 6
Will Social Security Be There?
Average Indexed Monthly Earnings (AIME)
Primary Insurance Amount (PIA)
Cost of Living Adjustment Using Dollar Bend
Points
Adjustment for Retirement Date
Chapter 2 - Section 6 Review Questions
Chapter 2 - Social Security Benefits &
Retirement Planning - Section 7
Social Securitys Payroll Tax or FICA
Social Security as a Retirement Planning Element
Chapter 2 - Section 7 Review Questions
Chapter 2 - Social Security Benefits &
Retirement Planning - Section 8
Who Is Eligible For Hospital Insurance (Part A)?
Who Can Get Medical Insurance (Part B)?
Prescription Drug Coverage (Part D)
What Medicare Does Not Pay For?
Chapter 2 - Section 8 Review Questions
Chapter 3 - Retirement Plans - Section 9
Qualified Deferred Compensation
Qualified v. Nonqualified Plans
Chapter 3 - Section 9 Review Questions
Chapter 3 - Retirement Plans - Section 10
Plans Exempt from PBGC Coverage
Basic Requirements of a Qualified Pension Plan
Exclusive Benefit of Employees
Reversion of Trust Assets to Employer
Defined Benefit Plans (Annual Benefits
Limitation) - '415
Defined Contribution Plans (Annual Addition
Limitation) - '415
Limits on Deductible Contributions - '404
Basic Types of Corporate Plans
Chapter 3 - Section 10 Review Questions
Chapter 3 - Retirement Plans - Section 11
Types of Defined Contribution Plans
Requirements for a Qualified Profit Sharing Plan
Money Purchase Pension & Target Benefit Plans
Life Insurance in the Qualified Plan
Plan Terminations & Corporate Liquidations
Figuring Retirement Plan Deductions For
Self-Employed
Chapter 3 - Section 11 Review Questions
Chapter 3 - Retirement Plans - Section 12
Special Spousal Participation Rule - '219(g)(1)
Distribution & Settlement Options
2009 Waiver of Required Minimum Distribution
Rules (Expired)
Distributions during Owners Lifetime & Year
of Death after RBD
Sole Beneficiary Spouse Who Is More Than 10 Years
Younger
Distributions after Owners Death
Post-Retirement Tax Treatment of IRA
Distributions
Income In Respect of a Decedent
Borrowing on an Annuity Contract
Rollover from One IRA to Another
Waiting Period between Rollovers
Rollovers from Traditional IRAs into Qualified
Plans
Rollovers of Distributions from Employer Plans
Waiting Period between Rollovers
Direct Rollovers From Retirement Plans to Roth
IRAs
Rollovers of '457 Plans into Traditional IRAs
Rollovers of Traditional IRAs into '457 Plans
Rollovers of Traditional IRAs into '403(B) Plans
Chapter 3 - Section 12 Review Questions
Chapter 3 - Retirement Plans - Section 13
No Required Minimum Distributions
Simplified Employee Pension Plans (SEPs)
Contribution Limits & Taxation
Salary Reduction Contributions
Employer Matching Contributions
Chapter 3 - Section 13 Review Questions
Chapter 4 - Distributions from Retirement Plans -
Section 14
Simplified Alternative Rule - Prior Law
Mandatory Basis Rule - Current Law
Annuity Benefits Paid Over Two Lives
Employer Securities - Net Unrealized Appreciation
(NUA)
Grandfather or Transition Rules
Chapter 4 - Section 14 Review Questions
Chapter 4 - Distributions from Retirement Plans -
Section 15
Eligible Rollover Distributions
Rollover of Noncash Distributions
Qualified Domestic Relations Order Rollover
Premature Distributions - 10% Penalty
Total Value & Aggregation Requirement
Qualified Domestic Relations Order
2009 Waiver of Required Minimum Distribution
Rules (Expired)
Required Beginning Date for Minimum Distributions
Making Charitable Gifts with Plan Balances
Chapter 4 - Section 15 Review Questions
Chapter 5 - Nonqualified Plans - Section 16
No Ruling or Regulation Policy
Simple Set-Asides Are Not Possible
Amendment to Existing Contract
Has Something of Value Been Transferred?
Insurance Coverage Has a Calculable Value
Segregated Funds Have Immediate Economic Value
Unfunded Bare Contractual Promise Plan - Type I
Chapter 5 - Section 16 Review Questions
Chapter 5 - Nonqualified Plans - Section 17
Funded Company Account Plan - Type II
Bookkeeping Reserve or Separate Account
Employee Still Bears Economic Risk
Investment of Deferred Amounts
Segregated Asset Plan - Type III
Transferable or Not Subject To A Risk of
Substantial Forfeiture
Condition Related to a Purpose of the Transfer
Reciprocal Taxation/Deduction Rule
No Difference for Cash or Accrual
Separate Accounts for Two or More Participants
Income Tax on Employer Held Assets
Inclusion in Income Under '409A
Estate Planning Considerations
Withholding, Social Security & IRAs
Chapter 5 - Section 17 Review Questions
Chapter 6 - Life Insurance, Annuities &
Buy-Sell Agreements - Section 18
Employee Death Benefit - '101(b) (Repealed)
Estate Taxes - '2042 & '2035(a)
Community Property Gift Danger
Whole Life (Permanent) Insurance
Straight Life v. Limited Payment
Chapter 6 - Section 18 Review Questions
Chapter 6 - Life Insurance, Annuities &
Buy-Sell Agreements - Section 19
Regs Restrict Private Annuity Tax Benefits
Chapter 6 - Section 19 Review Questions
Chapter 6 - Life Insurance, Annuities &
Buy-Sell Agreements - Section 20
Policy Ownership & Premium Payment
Entity & Cross-Purchase Agreements
Tax Consequences - Cross-Purchase Agreements
Tax Consequences - Entity Purchase Agreements
Exception to Dividend Treatment
Constructive Ownership (Attribution) Rules
Using the Buy-Sell Agreement to Set Value
Chapter 6 - Section 20 Review Questions
Chapter 7 - Home Sales & Moving Expenses -
Section 21
Capital Gains & Qualified Dividends
25% Rate Group - Unrecaptured '1250 Gain
15% (or sometimes 20%) Rate Group - Adjusted Net
Capital Gain
The Hidden Rate - Net Investment Income Tax -
'1411
Former 18% & 8% Rate Group (Repealed)
Deemed Sale Election (Repealed)
Netting Capital Gains & Losses
Reduced Home Sale Exclusion for Nonqualified Use
Surviving Spouse Home Sale Exclusion
Home Sale Exclusion for Decedents Estate
Chapter 7 - Section 21 Review Questions
Chapter 7 - Home Sales & Moving Expenses -
Section 22
Tacking of Prior Holding Period
Mixed Personal & Business Use of Home
Depreciation after May 6, 1997
Moving Expenses (Suspended) - '217
Chapter 7 - Section 22 Review Questions
Chapter 8 - Estate Planning - Section 23
Qualified Terminable Interest Property Trust
Applicable Exclusion (or Exclusion) Amount
Spousal Portability of Unused Exemption Amount -
'2010(c)(2)
Former Modified Carryover Basis Rules - '1022
Property to Which the Former Modified Carryover Basis Rules Applied
Limited Basis Increase for Certain Property
Chapter 8 - Section 23 Review Questions
Chapter 8 - Estate Planning - Section 24
Impact of Spousal Portability on Trust B under
TUIRJCA
Chapter 8 - Section 24 Review Questions
Chapter 8 - Estate Planning - Section 25
Property Agreement & Inventory
Power of Attorney for Health Care
Disadvantages to the Transferor
Disadvantages to the Transferee
Regulations Restrict Private Annuity Income