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Tax Treatment of Individual Retirement Arrangements

Area: Federal Tax Law

Description: This course examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime r...
$30.00

Tax Treatment of Life Insurance Proceeds

Area: Federal Tax Law

Description: This course discusses the income tax treatment of death benefits and living proceeds from life insurance contracts. It considers the statutory definition of life insurance contained in Internal Revenue Code §7702 and the tax consequences of a life insurance contract’s failure to meet the definition....
$45.00

Tax Treatment of Retirement Plans Pensions and Annuities

Area: Federal Tax Law

Description: We discuss the federal income tax treatment and limitations related to qualified employee plan contributions and distributions, as well as commercial annuity contracts. Revision Date: March 2022
$45.00

Tax Treatment of Sickness and Injury Plans

Area: Federal Tax Law

Description: This course addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to and benefits received under health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reim...
$45.00

The § 199A Pass-Through Deduction

Area: Federal Tax Law

Description: The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are business owners of pass-through trades or businesses who may be eligi...
$45.00

When to File an Offer in Compromise

Area: Federal Tax Law

Description:

This course walks through an IRS adjustment to your client’s tax return and how to file an Offer in Compromise. Whether you are new or experienced in representation, the discussion should be interesting.

Last Revision: September 2019

$15.00