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Course Information

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CCH CPE Podcast: Roth IRAs and Roth 401(k)s
May 2007
Sidney Kess and Barbara Weltman
Courseware:
 
Downloadable Podcast MP3s
Place your cursor over the title of the podcast. Right click on the title of the podcast and choose "Save Target As..." to the download the podcast to your PC
 
High Quality: 192 kbps
CCHPODCAST_RothIRAsRoth401ks.mp3 (71MB)
 
Low Quality: 128 kbps
CCHPODCAST_RothIRAsRoth401ks_low.mp3 (47MB)

Podcast MP3 Audio Player
Click on the Play button to start the streaming audio for this podcast. You may pause your podcast at any time to refer to the Study Questions within the Study Guide. You can use the audio player below to listen to the podcast:
 
 
Podcast PDFs
Study Guide
CCHPODCAST_RothIRAsRoth401ks_studyguide.pdf (142KB)

Final Exam
CCHPODCAST_RothIRAsRoth401ks_finalexam.pdf (95KB)

Course Description:

This CCH CPE Podcast focuses on Roth IRAs and Roth 401(k)s. The first part of the course deals with Roth IRAs. Roth IRAs a great way to create tax-free retirement income that tax law changes have made more accessible. The second part of the course relates to Roth 401(k)s. Tax law changes have made Roth 401(k)s more accessible. This part of the course compares and contrasts Roth 401(k)s to both traditional 401(k)s and Roth IRAs.

Course topics covered include:

  • Similarities Between Roth IRAs and Traditional IRAs
  • Differences Between Traditional IRAs and Roth IRAs
  • Conversions to Roth IRAs
  • Deemed IRAs
  • Overview of Roth 401(k)s
  • Similarities Between Roth 401(k)s and Traditional 401(k)s
  • Differences Between Roth 401(k) Contributions and Traditional 401(k) Contributions
  • Similarities Between Roth 401(k)s and Roth IRAs
  • Differences Between Roth 401(k)s and Roth IRAs
  • When to Use Roth 401(k)s

The course also covers important cases, regulations, rulings and other IRS pronouncements that can be useful for your clients and help you in your practice.

CPE Exam Details
Price: $35.00
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Credits:  2 CPE
Field of Study:  Taxes
Prerequisites:  None
Level:  Update
CTEC course number:  1075-CE-5941
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE
Enrolled Agent (Accepted by the IRS) 2 CPE
Law (Accepted by the State Bar of California) 2 CPE
CTEC Federal 1 CE
Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.