Approved IAR CE Courses

This course will provide advisors with a review of the different ways to title/characterize property and an overview of the different types of trusts. Specifically, this course will cover the two property system: separate property & community property and how property is classified as one or the other. Additionally, this course will discuss different categories of title holding (JTWROS, CPWROS, TIC) and the various ways different types of financial accounts may be transferred after the owner's death. Lastly, this course will dive into the main components of a trust, the different classifications of a trust, and the common types of trusts used.

This course will provide advisors with a review of the SECURE Act 2.0 that was passed in 2022 and discusses what provisions are going to be effective starting in 2025. Specifically, this course will cover the new RMD age rules and penalties, the various inherited IRA beneficiary designations and distribution requirements, and the added option for Qualified Charitable Distributions. Additionally, this course will discuss the new catch-up contributions to 401(k) plans and auto enrollment for employer retirement plans. Lastly, this course will provide advisors with best practices for advising clients on these new rules and guidelines.

This course explores the critical role of cost basis in estate and wealth transfer planning, equipping participants with the knowledge to optimize tax outcomes. It covers foundational concepts such as carryover basis in lifetime gifting and step-up in basis at death, including special rules for depreciated assets. Attendees will examine how marital planning, irrevocable trusts, and charitable strategies influence basis treatment, with emphasis on recent IRS guidance. Through practical examples and planning comparisons, the course provides actionable insights for advisors navigating complex basis scenarios.