Spousal Retirement Account Tax Issues and Problems
Description
This course covers the tax rules for spousal IRAs including contribution limits and rollover options for retirement accounts such as IRAs, §401(k) accountants, and §457 accountants. This course also covers the effects of divorce and property settlement agreements.
Highlights
LINK AND INSTRUCTIONS TO COME FROM AES TAX ONE DAY PRIOR TO SESSION
Objectives
After completing this course the participant will be able to:
- List the contribution limits for spousal IRAs.
- Determine compatible accounts for spousal transfers and rollovers.
- Discuss possible transfer options during divorce.
- Discuss the effects of taxable and non-taxable agreements.
- List the inheritance options for spouses of deceased owners of retirement accounts.
- Explain the advantages and disadvantages of inheritance options for spouses of deceased retirement account owners.
- Calculate RMDs for a surviving spouse of an IRA acting as the account owner.
Course Pricing
|
Early Registration Member Fee
Applicable if you are a HSCPA member in good standing and register by September 23, 2026. |
$150.00 |
|---|---|
|
Member Fee
Applicable if you are a HSCPA member in good standing. |
$200.00 |
|
Early Registration Non-Member Fee
Applicable if you are not a HSCPA and register by September 23, 2026. |
$300.00 |
|
Non-Member Fee
Applicable if you are not a HSCPA member. |
$350.00 |
| Your Price | $300.00 |
CPE Choice
Learn more about CPE Choice.
This course does not qualify for CPE Choice.
