This CLE course will provide a detailed review of the basic taxation rules of all IRAs, including the Traditional IRA, Roth IRA, SEP IRA, and SIMPLE IRA and will also cover the prohibited transaction and unrelated business taxable income rules as they apply to retirement accounts.

The course will explore the history of the U.S. retirement system, concept of tax deferral, as well as detail the contribution, distribution, and other related tax rules regarding each specific IRA. The course will then explore investment trends in the IRA world, including the emergence of alternative asset investments, such as real estate and cryptocurrency.