2.50 hours of CRC® CE
This course presents the fundamentals of Individual Retirement Accounts. It covers the basic features of both traditional and Roth IRAs, including contribution limits and excess contributions; investment options and prohibited transactions; deduction limits for active participants of employer-sponsored plans; spousal IRAs; Roth conversions; and Deemed IRAs. A special section on the Coverdell Education Savings Account (formerly called the education IRA) is also included.