Approved IAR CE Courses

This comprehensive course explores sophisticated approaches to transferring wealth efficiently while minimizing tax burdens. Key topics include lifetime gifting strategies, such as annual exclusion gifts, leveraging the lifetime gift tax exemption, and employing family limited partnerships (FLPs) and family LLCs. Attendees will gain insights into charitable giving techniques, including donor-advised funds, charitable remainder trusts (CRTs), and charitable lead trusts (CLTs). Advanced tools like GRATs (Grantor Retained Annuity Trusts), IDGTs (Intentionally Defective Grantor Trusts), and SLATs (Spousal Lifetime Access Trusts) will also be covered. Additionally, participants will learn how to optimize wealth transfer through life insurance strategies using Irrevocable Life Insurance Trusts (ILITs) to ensure the death benefit remains outside the taxable estate. This program is essential for professionals aiming to provide clients with cutting-edge estate planning solutions.

This course provides a comprehensive guide to navigating the complex world of business succession and estate planning. Explore strategies for crafting effective buy-sell agreements, tax-efficiently passing businesses to heirs, and leveraging trusts and valuation discounts for closely held entities. Delve into planning for unique circumstances, including special needs beneficiaries, non-U.S. citizens, and digital assets. Learn how to use life insurance for funding buy-sell agreements, protecting key personnel, and addressing estate tax liquidity needs. Additionally, the course covers Roth conversions, managing highly appreciated assets, and strategies for minimizing state-level estate and inheritance taxes. Designed for professionals and advisors, this program equips you with actionable tools to create tailored, tax-savvy plans for clients with diverse needs.

This educational program, led by compliance lawyer Michelle Atlas-Quinn, provides a comprehensiveguide for understanding and addressing critical compliance issues. The program is structured into four parts: Understanding SEC and NASAA Examinations, Key Compliance Deficiencies, Practical Compliance Strategies and practical strategies for implementing effective compliance controls.Overall, the program aims to equip Investment Adviser Representatives with the necessary knowledge and tools to navigate and adhere to compliance requirements effectively.

This program is designed to help Investment Adviser Representatives (IARs) and compliance professionals understand and navigate the SEC's FY2025 examination priorities while strengthening their compliance strategies. Led by a securities attorney, this session will provide an in-depth analysis of the most common compliance deficiencies, practical applications of regulatory requirements, and proactive steps to avoid enforcement actions.The program covers key topics such as the SEC's role and examination objectives, fiduciary obligations, disclosure and transparency requirements, compliance program best practices, custody rule compliance, and risk management strategies. Participants will gain actionable insights into preparing for an SEC examination, maintaining robust compliance programs, and implementing effective internal controls to reduce regulatory risk.Through real-world examples, case studies, and interactive discussions, attendees will leave with a clear understanding of how to strengthen their compliance posture, enhance disclosures, and mitigate risks in an increasingly complex regulatory environment.

An important aspect of creating retirement efficiencies is to make sound decisions with respect to their tax implications. When should taxes be paid to generate the most after-tax spending and legacy for a given asset base? Answering this question requires digging into the intricacies and nonlinearities of our progressive tax system. In this presentation, renowned retirement income expert Wade Pfau will consider the different tax advantages available in the tax code and how to create tax diversification as a foundation for retirement. Then Wade will describe asset location, or how to position assets between these different types of accounts. Wade will also discuss how to obtain tax advantages for taxable assets that go beyond the space available in tax-deferred or tax-exempt retirement plans. Then Wade delves into tax-efficient retirement distributions, including effective marginal tax rate management with strategic Roth conversions. Wade also covers pitfalls with generating more taxable income, including the Social Security tax torpedo, increased Medicare premiums, and the impacts of tax-preferential sources of income. Wade will finish with a detailed example to show how more tax-efficient retirement distributions using strategic Roth conversions can significantly extend retirement portfolio longevity.

As education costs and tax laws evolve, high-net-worth families are increasingly using 529 plans as more than college savings vehicles'they are powerful tools for estate planning and wealth transfer. This advanced session explores the emerging strategy of Dynasty 529 Planning, where families leverage long-term compounding, strategic gifting, and multigenerational beneficiary designations to build a lasting educational legacy while reducing estate tax exposure.Advisors will gain insights into how Dynasty 529s integrate with trusts, gifting strategies, and tax-efficient legacy planning, as well as how to apply the SECURE Act 2.0's Roth rollover provisions for unused funds. Compliance, documentation, and risk management best practices will also be covered, equipping advisors to confidently position 529s as part of a family's broader estate strategy.

Introduction to the Six Steps of MedicareStep 3: Select specific plansAfter identifying the best Medicare path, the next step is to choose your plans. In its early days, Medicare was a 'one-size-fits-all' type of coverage. But no more. There are many (and for some, too many) coverage options available.Step 4: Enroll in MedicareYou might think there is only one way to enroll in Medicare. But, once again, that would be simple. How you enroll in Medicare depends on your timing and situation.Step 5: Enroll in PlansThen after enrolling in Part A and Part B, it's time to sign up for the specific plans. There is more than one way to do this.

This intensive course, presented by compliance lawyer Michelle Atlas-Quinn, is meticulously structured to provide investment adviser representatives with a deep dive into the ethical standardsand fiduciary responsibilities critical to their roles. Acknowledging that investment advisers are held to a higher standard within the financial industry, this course will ensure they possess a thorough understanding of the foundational principles, stringent regulations, and best practicesthat inform and guide professional conduct and decision-making.