Financial Planning
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Any type of investment decision or financial plan must include an analysis of many factors, including the
risk of the investment, the individual or couple’s short term and long term financial needs, and the related
tax implications. This course covers the tax issues and consequences related to investment decisions,
retirement planning, and estate and education planning. |
Course Info:
- Course #: 3090I
- Delivery: Self-Study
- CPE Hours: 20
- Course Level: Basic
- Prerequisites: None
- Advanced Preparation: None
- NASBA Area of Study: Taxes
- Total Pages: 447
- Questions: 100
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EA Program Approval Number: XE26W-T-00343-22-S
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Course Objectives
- To recognize the proper tax treatment for various types of investment income
- To identify limitations on the deductibility of investment expenses
- To identify how the passive activity and at-risk rules affect the deductibility of investment
losses
- To recall what constitutes the basis of an investment
- To recognize the tax rules that apply when an individual sells his or her main home
- To identify some of the tax implications of owning a second home, whether or not for rental
purposes
- To recall rules that govern the taxation of distributions from mutual funds
- To recognize items that affect the AMT calculation
- To recognize the rules affecting the classification of marital property and how marriage or
divorce can affect income tax liabilities
- To identify the various types of retirement plans that small business owners can establish
for themselves and their employees and the tax implications of each
- To identify the different tax rules and implications as they apply to the different types of
individual retirement arrangements (IRAs)
- To recognize the rules governing the benefits provided through the social security system
- To identify when the federal gift tax and estate tax apply and various methods of eliminating
this taxation
- To recognize the tax benefits offered to surviving spouses and beneficiaries
- To recognize characteristics of different types of life insurance policies and variable
annuities
- To identify the basics of various kinds of trusts
- To identify tax benefits that may be available to individuals who are saving for and paying
education costs either for themselves or their dependents
- To identify the compilation and review reporting requirements for an entity that elects the
VIE accounting alternative
Table of Contents
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