Optional Self-Study CPE courses included with Quickfinder CPE Collection. Obtaining CPE credit requires payment of grading fee.

Tax Planning for Individuals and Investors

Course Description: This interactive selfstudy course summarizes a number of retirement programs that provide tax advantages to both employers and employees.

Publication/Revision Date: April 2009

Prerequisite/Advance Preparation: Basic knowledge of income tax preparation

CPE Credit: 8 QAS Hours, 8 Registry Hours 8 CTEC Federal Hours, 0 CTEC California Hours CPAs: Check with the state board of accountancy in the state in which you are licensed to determine if they participate in the QAS program and allow QAS CPE credit hours. This course is based on one CPE credit for each 50 minutes of study time in accordance with standards issued by NASBA. Note that some states require 100-minute contact hours for self study. You may also visit the NASBA website at www.nasba.org for a listing of states that accept QAS hours. Enrolled Agents: This CPE course is designed to enhance professional knowledge for Enrolled Agents. PPC is a qualified CPE Sponsor for Enrolled Agents as required by Circular 230 Section 10.6(g)(2)(ii).

CFP® Credit: 4 CE HoursCFP® Credit Hours are one half the number of CPE credit hours

Field of Study: Taxes

Expiration Date: Postmarked by June 30, 2010

Knowledge Level: Intermediate

Learning Objectives:

Lesson 1 - Roth IRAs Completion of this lesson will enable you to: Describe how to use Roth IRAs to maximize individual retirement benefits. Explain how to rollover traditional IRAs to Roth IRAs. Demonstrate how to maximize retirement benefits with a Roth 401(k), and compare Roth IRAs, traditional IRAs, and Roth 401(k)s. Lesson 2 - Choosing Among Benefit Distribution Options Completion of this lesson will enable you to: Recognize the optimum benefit distribution option for your client.. Describe the tax considerations in selecting a retirement plan and IRA beneficiary. Lesson 3 - Minimum Distribution Rules, Lump Sum Distributions, and Rollover Rules Completion of this lesson will enable you to: Summarize the minimum distribution rules. Describe the rules used to avoid early distribution taxes on retirement plans. Explain the taxwise strategies for lump sum and rollover distributions. Apply the rollover rules to defer tax on distributions.

To Complete This Learning Process: Send your completed Examination for CPE Credit Answer Sheet, Course Evaluation and payment to: Thomson Reuters Tax & AccountingR&G DIPTG09 Self-study CPE 36786 Treasury Center Chicago, IL. 60694-6700 See the test instructions included with the course materials for more information.

Administrative Policies: For information regarding refunds and complaint resolutions, dial (800) 323-8724 for Customer Service and your questions and concerns will be promptly addressed.

Optional Self-Study CPE courses included with Quickfinder CPE Collection. Obtaining CPE credit requires payment of grading fee.

Tax Planning for Individuals and Investors

Course Description: This interactive selfstudy course summarizes a number of retirement programs that provide tax advantages to both employers and employees.

Publication/Revision Date: April 2009

Prerequisite/Advance Preparation: Basic knowledge of income tax preparation

CPE Credit: 8 QAS Hours, 8 Registry Hours 8 CTEC Federal Hours, 0 CTEC California Hours CPAs: Check with the state board of accountancy in the state in which you are licensed to determine if they participate in the QAS program and allow QAS CPE credit hours. This course is based on one CPE credit for each 50 minutes of study time in accordance with standards issued by NASBA. Note that some states require 100-minute contact hours for self study. You may also visit the NASBA website at www.nasba.org for a listing of states that accept QAS hours. Enrolled Agents: This CPE course is designed to enhance professional knowledge for Enrolled Agents. PPC is a qualified CPE Sponsor for Enrolled Agents as required by Circular 230 Section 10.6(g)(2)(ii).

CFP® Credit: 4 CE HoursCFP® Credit Hours are one half the number of CPE credit hours

Field of Study: Taxes

Expiration Date: Postmarked by June 30, 2010

Knowledge Level: Intermediate

Learning Objectives:

Lesson 1 - Roth IRAs Completion of this lesson will enable you to: Describe how to use Roth IRAs to maximize individual retirement benefits. Explain how to rollover traditional IRAs to Roth IRAs. Demonstrate how to maximize retirement benefits with a Roth 401(k), and compare Roth IRAs, traditional IRAs, and Roth 401(k)s. Lesson 2 - Choosing Among Benefit Distribution Options Completion of this lesson will enable you to: Recognize the optimum benefit distribution option for your client.. Describe the tax considerations in selecting a retirement plan and IRA beneficiary. Lesson 3 - Minimum Distribution Rules, Lump Sum Distributions, and Rollover Rules Completion of this lesson will enable you to: Summarize the minimum distribution rules. Describe the rules used to avoid early distribution taxes on retirement plans. Explain the taxwise strategies for lump sum and rollover distributions. Apply the rollover rules to defer tax on distributions.

To Complete This Learning Process: Send your completed Examination for CPE Credit Answer Sheet, Course Evaluation and payment to: Thomson Reuters Tax & AccountingR&G DIPTG09 Self-study CPE 36786 Treasury Center Chicago, IL. 60694-6700 See the test instructions included with the course materials for more information.

Administrative Policies: For information regarding refunds and complaint resolutions, dial (800) 323-8724 for Customer Service and your questions and concerns will be promptly addressed.