Sequoia CPE

Pension and Annuity Income Taxation

Pension and Annuity Income Taxation This course is designed to provide you with a broad overview of how pension and annuity income is taxed. It covers the “General Rule,” the “Simplified Method,” and qualified and nonqualified plans. The various examples will show how to calculate the tax-free return of your net cost. Lastly, the course covers how U.S. Civil Service Retirement benefits are taxed.

Course Info:

  • Course #: 3020E
  • Delivery: Self-Study
  • CPE Hours: 8
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • IRS Category: Federal Tax Law
  • Total Pages: 250
  • Questions: 40
Note: This course covers information needed to complete returns for the year ending December 31, 2017. Based on the passage of the Tax Cuts and Jobs Act of 2017, the period during which a qualified plan loan offset amount may be contributed to an eligible retirement plan as a rollover contribution is extended from 60 days after the date of the offset to the due date (including extensions) for filing the Federal income tax return for the taxable year in which the plan loan offset occurs, that is, the taxable year in which the amount is treated as distributed from the plan.

EA Program Approval Number: XE26W-T-00204-19-S
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Course Objectives

Table of Contents

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