CEA Study Guide 2026

The backdoor Roth strategy allows high-income earners who exceed direct Roth IRA income limits to make non-deductible traditional IRA contributions and immediately convert them to a Roth IRA, subject to the pro-rata rule.

SECURE Act 2.0 increased the RMD starting age to 73 for individuals born between 1951 and 1959, and to 75 for those born in 1960 or later.

Confidential information must be handled according to established protocols, regulatory requirements, and professional ethics standards, including proper access control and disclosure procedures.

The purpose of probate administration is to legally manage and distribute a deceased person's estate under court supervision. This comprehensive process involves identifying and inventorying all assets, paying off any outstanding debts and taxes, and ultimately distributing the remaining assets to the rightful heirs or beneficiaries. It ensures that the deceased's wishes, as expressed in a will, are carried out, or that state law is followed if no will exists.

Effective measurement combines multiple data sources — quantitative metrics, qualitative assessments, and stakeholder feedback — all aligned with clearly defined objectives for a comprehensive evaluation.

When implementing charitable giving strategies, CEA professionals must ensure alignment with industry standards and stakeholder needs. Hasty implementation without proper planning often leads to compliance issues and suboptimal outcomes.