Swoopr Academy
Retirement & Account Foundations
Which account type to use and why: taxable brokerage accounts, employer plans like the 401(k), 403(b), and 457(b), Roth and Traditional IRAs including the backdoor Roth, specialized accounts like the HSA and 529, and the required-distribution rules that govern them all.
Intermediate
You will be able to
- Compare a taxable brokerage account against tax-advantaged accounts and explain asset location
- Describe how 401(k), 403(b), and 457(b) employer plans differ in eligibility and contribution mechanics
- Explain how a backdoor Roth IRA works and how the pro-rata rule can complicate it
- Apply the RMD, inherited-IRA, and Roth-conversion rules that govern retirement account distributions
Retirement & Account Foundations is a 5-module Swoopr Academy course. Which account type to use and why: taxable brokerage accounts, employer plans like the 401(k), 403(b), and 457(b), Roth and Traditional IRAs including the backdoor Roth, specialized accounts like the HSA and 529, and the required-distribution rules that govern them all. Complete every module's knowledge check to finish the course.
This course is an educational guide only, not personalized investment or trading advice. See our Risk Disclosure.
Recommended before this course: Investing Foundations.
Your progress
Course Outline
Modules and knowledge checks
Module 1: Choosing the Right Account Type
How a taxable brokerage account compares to tax-advantaged accounts, and the asset-location strategy that connects them.
Knowledge Check
Module 2: Employer-Sponsored Retirement Plans
How the 401(k), 403(b), and 457(b) differ in who can sponsor them, how they are held, and how their contribution limits stack.
- 401(k) Investing Basics: Contributions, Matching, and Tax Treatment
- 403(b) Plans: How They Work and How They Differ from a 401(k)
- 457(b) Plans: Governmental vs. Non-Governmental Rules Explained
Knowledge Check
Module 3: IRAs: Roth, Traditional, and the Backdoor Roth
The tax-timing difference between Roth and Traditional IRAs, how the backdoor Roth strategy works, and the pro-rata rule that can complicate it.
- Roth IRA vs. Traditional IRA: Tax Treatment and Which to Choose
- Backdoor Roth IRA: How High Earners Bypass Roth Income Limits
- Rollover IRA Rules: How to Move Retirement Accounts Without Triggering Taxes
Knowledge Check
Module 4: HSAs, 529 Plans, and Custodial Accounts
The triple tax advantage of the HSA, the federal and state tax treatment of a 529 plan, and the irrevocability of UGMA and UTMA custodial accounts.
- HSA Investing: Triple Tax Advantage
- 529 Plan Investing: Tax-Free Education Savings Explained
- UGMA and UTMA Custodial Accounts: Investing for Minors
Knowledge Check
Module 5: Required Distributions, Conversions, and Inherited Accounts
When RMDs begin, how the SECURE Act 10-year rule applies to inherited IRAs, and how the pro-rata rule affects Roth conversions.
- Required Minimum Distributions (RMDs): Rules, Age, and How to Calculate Them
- Inherited IRA Rules: What Beneficiaries Must Know About Distribution Requirements
- Roth Conversion Rules: When and How to Convert a Traditional IRA