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Table of Contents

Individual Retirement Accounts — 6 Modules — Select a module below to begin studying.

The study materials for this course are available online. To begin the interactive version, click a module link below. We recommend following the links found at the bottom of each page. If you use the links, you will be sure you have studied all of the material.

You must also complete all four module review questions before taking the final examination. Links to each module review are provided below.

Module 1 — Traditional IRAs

Module 1 → Review Questions →
Traditional IRAs Establishing an IRA IRA Contributions Deductibility of Contributions IRA Investments IRA Beneficiaries Individual Retirement Annuities Module 1 Review Questions

Module 2 — Roth IRAs

Module 2 → Review Questions →
Roth IRA Contributions Roth IRA Distributions Roth Rollovers & Conversions Module 2 Review Questions

Module 3 — Simplified Employee Pensions (SEP-IRAs)

Module 3 → Review Questions →
What Is a SEP Plan? Participation Requirements Contributions Plan Administration SARSEPs Module 3 Review Questions

Module 4 — SIMPLE IRAs

Module 4 → Review Questions →
Eligibility Requirements Contributions Distributions Plan Administration Module 4 Review Questions

Module 5 — IRA Custodians

Module 5 →
IRA Trustees & Custodians Gifts for Establishing IRAs IRA Advertising Rules

Module 6 — Saver’s Credit

Module 6 →
Retirement Savings Contributions Credit 2026 Credit Rates & Income Limits Eligible Contributions & Who Qualifies Saver’s Match (2027)

Ready for the Final Examination?

Complete all four module review questions before proceeding. A passing score of 70% is required. Re-examination is available if needed.

Proceed to Final Examination →