This course overviews the taxation of IRAs. It covers a variety of topics including eligibility rules for contributions of both traditional and Roth IRA as well as distribution rules. It looks at requirements and benefits of spousal IRAs, and also distinguishes between traditional and Roth IRA distribution rules. The new fiduciary requirements and standards under the DOL rule became applicable on June 9, 2018. However, at the time this course is being updated for 2018, it is unclear what the effective date for the compliance requirements under which advisers may continue to receive variable compensation will be. It may be 2018 or mid-2019. Table of Contents
Delivery Method: QAS Self Study.
Advanced Preparation: None