 | Learning Objectives
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When you have completed this chapter, you should understand the following Learning Objectives (LO):
- Discuss the basic tax and operational structure of tax-deferred plans and annuities.
- Explain details about and contributions to employer-sponsored retirement plans.
- Describe the tax rules related to contributions to individual-sponsored retirement plans.
- Explain details about and contributions to tax-deferred nonretirement plans.
- Apply the tax rules for distributions from tax-deferred plans and the tax treatment of those distributions.
- Determine the tax treatment of annuity contracts.
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