Course name	Individual Retirement Arrangements
Recommended CPE credit	8 CPE hours - CPE credit calculated as 100% of total study time (50 minute hour)
Level/ Prerequisite	Basic / None
Number of final exam questions	40
Interactive review questions?	Yes
Course format:	Self study
Reference text:	IRS Publication 590 - Individual Retirement Arrangements (IRA's) 110 pages
Course last updated:	March 20, 2010
Subject classification:	Taxation
Learning objectives:	To understand: The difference between a traditional IRA and a Roth IRA and the tax advantages and consequences of each. How and when each type of IRA can be set up. Who can set up each type of IRA. Limits on contributions. Conversions and rollovers. Employer plans. Withdrawing assets and RMD's. Other tax considerations.