Coordinating Multiple Retirement Accounts

Authored by CCH Editorial Staff
About this Course
As individuals progress in their careers and move from employer to employer, they often accumulate multiple retirement plans and accounts. Multiple plans and accounts add both complexity and opportunity for individual taxpayers. This course will examine the wide variety of plans and accounts available, and the contribution limits that apply. It will look at the recently liberalized rules regarding the distribution and rollover of basis in the multiplan and account context. Finally, it will examine required minimum distributions and how multiple plans can affect the requirement. Upon completion of this course, you will be able to: Recognize the differences between defined contribution plans and defined benefit plans and identify the major kinds of defined contribution plans; Identify the differences between elective deferrals and employer contributions, and the difference between employer matching contributions and “nonelective” contributions; Recognize the differences between traditional and Roth IRAs and the types of IRAs used in employer plans; Identify how elective deferral limits and catch-up limits apply to individual taxpayers and employers; and Identify features of plan rollovers and required minimum distributions.
$ 84.00
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NASBA Field of Study
CPE Credits
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