Approved IAR CE Courses

This course will provide financial advisors with a comprehensive review of estate planning strategies in both low and high interest rate environments, focusing on how fluctuating Applicable Federal Rates (AFR) and Section 7520 rates shape planning opportunities. Specifically, the course will examine the advantages and limitations of techniques such as Grantor Retained Annuity Trusts (GRATs), sales to Intentionally Defective Grantor Trusts (IDGTs), Charitable Lead Annuity Trusts (CLATs), Qualified Personal Residence Trusts (QPRTs), and Charitable Remainder Trusts (CRTs). Advisors will learn how interest rate assumptions impact valuation, freeze and arbitrage strategies, and charitable deductions. The course will also address planning flexibility in mixed or changing rate environments, including loan refinancing, grantor trust powers, and strategy reviews. Through case studies and practical insights, attendees will gain the knowledge needed to guide clients in adapting estate planning techniques to evolving economic conditions and achieving optimal wealth transfer outcomes.

This course will provide advisors with a comprehensive overview of Incentive Stock Options (ISOs), including the life cycle of an option grant and the tax and planning implications of qualified versus disqualified dispositions. Specifically, the course will address key concepts such as grant and exercise dates, bargain element, holding period requirements, and advanced strategies like the AMT crossover calculation. In addition, it will explore strategies for timing exercises to minimize or avoid AMT liability, coordinating ISO exercises with tax planning goals, and evaluating considerations for both public and private company scenarios. Lastly, the presentation will highlight approaches to maximizing tax efficiency through qualified dispositions, optimizing client outcomes through tools like StockOpter, and guiding clients in balancing liquidity needs with the potential benefits of preferential long-term capital gains treatment.

This course will provide advisors with a review of key tax and planning changes introduced under the One Big, Beautiful Bill, along with related strategies to implement before and after 2025. Specifically, this course will cover various provisions to proactively discuss with clients, as well as provide resources for advisors to guide clients through the changing tax landscape. Additionally, it will go through various strategies such as optimizing charitable giving, leveraging expanded deductions, planning for retirement income, and navigating new AGI thresholds. Lastly, this presentation will cover approaches for modeling tax-efficient gifting, evaluating estate and trust planning in light of the new $15M exemption, and leveraging expanded tools like 529s, HSAs, and Qualified Opportunity Zones.

This course will provide advisors with a review of estate planning techniques to execute before and after client deaths. Specifically, this course will cover certain strategies to discuss with clients, as well as provide resources for advisors to guide clients through their estate planning process. Additionally, it will go through various strategies such as gifting and retirement strategies, estate tax planning, and trust taxation considerations. Lastly, this presentation will cover various ways to shift capital gains to beneficiaries, and the process of estate and trust termination.

This course will provide financial advisors with an in-depth review of restricted stock units (RSUs), including their structure, taxation, and strategic planning considerations. Specifically, the course will cover the stages of grant, vesting, and sale; federal and California tax implications; and special circumstances such as mergers, acquisitions, and IPOs. Advisors will learn how to navigate withholding requirements, source tax rules, and double trigger vesting provisions. The presentation will also highlight diversification strategies, cash flow planning, and cross-year tax coordination. In addition, attendees will gain practical skills for using StockOpter to track, model, and manage RSU holdings, helping them better guide clients in optimizing equity compensation outcomes.