Topics covered include: Traditional IRA Eligibility Rules; Earned Income Defined; IRA Contribution Limits; Traditional IRA Contribution Deductibility; Saver's Tax Credit; Effect of Tax Deferral on Accumulation; Traditional IRA Rollover Rules; Traditional IRA to Roth IRA Conversions; Traditional IRA Distribution Taxation; Premature Distributions; Non-Deductible Contribution Taxation; Traditional IRA RMDs; Traditional IRA RMDs at Death; Roth & Traditional IRAs Compared; Roth IRA Contribution Limits; Roth IRA Contribution Limits (Unmarried); Roth IRA Contribution Limits (MFJ); Roth IRA Tax Treatment; Roth IRA Qualified Distributions Tax Free; Roth IRA Nonqualified Distributions Get FIFO Treatment; Roth IRA Premature Distribution Tax Penalty; Roth IRA RMD Rules; Roth IRA Spousal RMD Rules. Upon completing this course you should be able to: Recognize and apply the rules governing eligibility for and contributions to traditional and Roth IRAs; Identify the requirements and benefits related to a spousal IRA; Recognize and apply the tax treatment rules concerning contributions to and distributions from traditional and Roth IRAs; Distinguish between traditional and Roth IRA distribution rules.