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Inherited Plans, Roth IRAs, and Roth 401(k)s

Taxes

Inherited Plans, Roth IRAs, and Roth 401(k)s

Course 33455A · 2 hrs · CPA & EA

Covering three important and interconnected topics, this course examines beneficiary distributions when a plan owner dies after their required beginning date, then shifts to the unique advantages and rules of Roth accounts. You'll explore Roth IRA contribution limits, MAGI calculations, phase-out ranges, and how Roth IRAs compare to other tax-advantaged vehicles. The course also covers Roth 401(k) plans, including their distinct features and governing rules. Professionals advising clients on tax-free retirement income strategies or inherited account planning will benefit from this comprehensive overview.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

CPE requirements: See your state's CPE requirements

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Inherited Plans, Roth IRAs, and Roth 401(k)s
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

Courses and Formats:

We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

IRS Credit Reporting:

All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

100% Money Back Guarantee:

If you are not completely satisfied with your courses, for any reason, you may request a full refund at any time within 45 days of your purchase.

Customer Support:

📞 (800) 787-5313

✉️ Support@PacificCPE.com

Monday–Friday, 7:00am–4:00pm PT

License Information:

NASBA Sponsor ID: 143718

IRS CE Provider ID: TJTMJ

Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.