Study guide
CISP study guide
Read a lesson, then practice the ideas you want to remember.
Lessons
- Eligible Designated Beneficiaries and Lifeti
- Non-Designated Beneficiaries and the 5-Year
- Non-Eligible Designated Beneficiaries and th
- Post-RBD Death Rules and the 2024 Treasury F
- SEP Contribution Limits and SECURE 2.0 Roth
- Statutory Employee Participation Requirement
- SEP IRA Plan Establishment, Form 5305-SEP, a
- Employer Tax Benefits of SEP and SIMPLE Plan
- Employer Contribution Formulas: 3% Dollar-fo
- SIMPLE IRA Establishment: Form 5305-SIMPLE v
- Employee Salary Reduction Contributions and
- The 2-Year Rule, 25% Early Distribution Pena
- About the CISP Exam: Blueprint, Logistics, a
- Traditional IRA Distribution Taxation and Fo
- Premature Distributions, the 10% Penalty, an
- Roth IRA Nonqualified vs. Qualified Distribu
- Federal Income Tax Withholding and State Wit
- Beneficiary Designations, Per Stirpes vs. Pe
- Account Disclosures, 7-Day Revocation Rights
- IRS Model Trust and Custodial Agreements
- Roth IRA Agreements and Prototype Documents
- Permissible vs. Prohibited IRA Investments
- Consequences of Prohibited Transactions: Acc
- Prohibited Transactions under IRC 4975 and D
- Valuing Nontraditional Assets and Disclosing
- Form 1099-R Reporting and Critical Distribut
- Form 5329 Excise Taxes, SECURE 2.0 Penalty R
- Form 5498 Reporting: Contributions, Rollover
- SECURE 2.0 RMD Age Milestones, Required Begi
- Account Aggregation Rules and Qualified Char
- Lifetime RMD Calculation: Uniform Lifetime T
- Qualified Employer Plan to IRA Rollovers and
- The One-Rollover-Per-12-Month Rule and Bobro
- Portability Between IRA Types and Inherited
- Other Portability Transactions: Repayments,
- Direct Trustee-to-Trustee Transfers vs. 60-D
- Beneficiary Selection: How Each Choice Chang
- Estate and Income Taxation of IRAs: Gross Es
- Trusts as IRA Beneficiaries: See-Through, Co
- Conversions from Traditional/SEP/SIMPLE IRAs
- Recharacterizations of Regular Contributions
- Roth IRA Eligibility, MAGI Phaseouts, and Co
- Active Participant Status and Deductibility
- Excess Contributions: 6% Excise Tax, Net Inc
- Traditional IRA Contribution Limits, Compens