| LO 13-1 | Describe the tax and nontax aspects of employer-provided
defined benefit plans from both the employer's and
employee's perspective.
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| LO 13-2 | Explain and determine the tax consequences associated with
employer-provided defined contribution plans, including
traditional 401(k) and Roth 401(k) plans.
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| LO 13-3 | Describe the tax implications of deferred compensation
from both the employer's and employee's perspective.
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| LO 13-4 | Determine the tax consequences of traditional and Roth
Individual Retirement Accounts and explain the differences
between them.
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| LO 13-5 | Describe retirement savings options available to self-employed
taxpayers and compute the limitations for deductible contributions
to retirement accounts for self-employed taxpayers.
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| LO 13-6 | Compute the saver's credit.
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