Income & Assets | Chapter 14
Retirement Income
Product specification for EA Part 1 Retirement Income, mapped to the Income and assets SEE domain.
Chapter build status
This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.
Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.
Lessons
6
Question target
50
Flashcard target
100
Case studies
5
Decision trees
3
Illustrations
5
Required lessons
Traditional IRA
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Roth IRA
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
SEP IRA
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
SIMPLE IRA
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Qualified Plans
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Required Minimum Distributions
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Curriculum blueprint detail
This chapter has a mapped curriculum blueprint entry for the next content-production stage.
Open full curriculum blueprintEvery chapter must contain
- Learning Objectives
- Key Concepts
- Technical Discussion
- IRS Authority
- Exam Alert Boxes
- Practitioner Notes
- Decision Trees
- Form Walkthroughs
- Examples
- Advanced Examples
- Case Studies
- Common Errors
- Chapter Summary
- Flashcards
- Review Questions
- Answer Explanations
Question and flashcard standard
Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.
Chapter navigation