Master the complexities of retirement savings, tax deferrals, and distribution rules for long-term financial security.
This course provides a comprehensive examination of retirement planning vehicles, including SEP IRAs, SIMPLE plans, and qualified defined benefit or contribution plans. It details the statutory requirements for 401(k) and Roth accounts, including contribution limits, catch-up provisions, and the tax implications of various distribution methods.
The curriculum covers the regulatory framework for small business retirement plans, including nondiscrimination testing, required minimum distributions, and the tax treatment of early withdrawals. Additionally, it addresses the strategic use of medical savings accounts and the tax reporting obligations for employers and individuals.
Topics Covered
"When not knowing, we open our minds, get informed & learn."
Leslie Bonner, Enrolled Agent, MLS, has 39 years of experience in tax law in the areas of individuals, corporations (both C-Corp & S-Corp), partnerships & LLCs, non-profit and tax-exempt entities, and employment tax law. Leslie is skilled in Tax Consulting, Tax Preparation, Employment Tax, Sales Tax, Internal Audit and Accounting. Leslie is a Tax Advisor and Enrolled Agent (EA) with professional experience in helping clients resolve complex tax issues - especially as these issues relate to rental property and passive loss rules, employment taxes, trust, estate and gift taxes, real property & taxation, alien individuals and other foreign persons who need to meet their tax compliance and filing responsibilities, including tax planning, tax preparation, tax audits and representation, and appeals representation before the Internal Revenue Service. Leslie holds a Master in Legal Studies from Washington University at St. Louis School of Law, and a Bachelor of Science in Accounting from Woodbury University. Leslie is an Enrolled Agent who is admitted to practice before the Internal Revenue Service, as well as a Certifying Acceptance Agent (CAA), authorized to act on behalf of alien individuals and other foreign persons with respect to those person who need to obtain an Individual Taxpayer Identification Number (ITIN) or an Employer Identification Number (EIN) from the Internal Revenue Service. Leslie frequently speaks and holds events and webinars on multiple topics including Small Business Workshop, Foreign Persons & Their Tax Responsibilities, Foreign Banks and Financial Account and Tax Reporting Requirements, Real Property & Its Taxation, Estate Tax Planning & Taxation, Worker Classification & Tax Filing Requirements, and Personal Income Tax, Reasonable Compensation & Risk Mitigation, as well as various other tax-related topics.
