Approved IAR CE Courses

This course explores how charitable land donations can be used as effective tools for tax mitigation while maintaining compliance with current regulations. Participants will gain a practical understanding of strategies such as conservation easements and fee simple donations, and how recent legislative changes affect their application. Through real examples and discussion of due diligence practices, attendees will learn how to evaluate risk, ensure proper valuation, and identify suitable opportunities for clients. By the end of the session, advisors will be better equipped to guide investors in using land-based charitable strategies to achieve both financial and philanthropic goals.

This course explores the strategic use of oil and gas drilling programs, with a focus on tax planning opportunities available through working interest investments. Participants will learn the fundamentals of oil and gas investing, including ownership structures, intangible and tangible drilling cost deductions, depletion deductions, and key regulatory considerations. Through real-world case studies, attendees will examine how drilling programs may be used to offset ordinary and passive income in specific client situations. The course also addresses due diligence, portfolio positioning, compliance considerations, and implementation best practices for financial advisors. By the end of the session, participants will be better equipped to evaluate oil and gas drilling programs and determine when they may be appropriate within a client's broader financial strategy.

This course explores how life settlements can unlock hidden value for seniors and create new opportunities for investors. Participants will gain a clear understanding of how this unique market works, including the legal foundations, market growth, and the demographic trends driving demand. The session also examines different investment strategies, the benefits of vertical integration, and how companies like Lighthouse Life are shaping the future of the industry. At the end, attendees will have the knowledge to discuss life settlements confidently and recognize their role in a well-rounded financial strategy

This webinar explores tax-deferred strategies for owners of appreciated real estate, with a focus on Sections 1031 and 721. Participants will review common scenarios that may lead clients to consider these strategies, including concentrated real estate holdings, large capital gains, succession challenges, and a desire to move from active property management to a more passive investment structure. The program covers the basics of 1031 exchanges, Delaware Statutory Trusts, 721 contributions, and strategies that combine 1031 exchanges with 721 contributions. Through case studies and examples, the webinar also looks at diversification, tax-efficient distributions, and legacy planning considerations.

This course provides a practical overview of due diligence for Delaware Statutory Trust (DST) offerings, with a focus on identifying potential red flags and independently evaluating an investment opportunity. Participants will learn how to review financing, underwriting assumptions, property conditions, rent rolls, master leases, reserves, and other key areas that can affect a DST’s performance. The course also covers the importance of property visits and independent underwriting, including how to compare sponsor projections with historical financials, appraisals, market data, and property management insights. Participants will also explore how artificial intelligence can be used as a supplemental due diligence tool, along with the risks and limitations of relying on AI-generated information. Through a hypothetical case study, the course demonstrates how discounted cash flow analysis, stress testing, and sensitivity analysis can be used to evaluate an acquisition and identify where a deal may be vulnerable.

This course provides an overview of Section 1031 exchanges, Delaware Statutory Trusts (DSTs), and the current state of the 1031 investment market. Participants will learn how exchanges into DSTs work, including the key deadlines, structural requirements, and restrictions that come with the DST structure. The course also compares traditional DSTs with 721 UPREIT strategies and reviews several product variations currently available in the market. The presentation then looks at current market activity, including capital flows, asset types, projected yields, sponsor concentration, and the growing use of 721 features. By the end of the course, participants will have a better understanding of the DST market and the factors to consider when evaluating these strategies for clients.

This course provides financial professionals with a clear, practical understanding of Collateralized Loan Obligations (CLOs) and their role in today's investment landscape. Participants will explore how CLOs are structured, managed, and analyzed, with a focus on the unique opportunities and risks associated with CLO equity. Through data-driven insights and a real-world case study, the session highlights how CLO investments can enhance portfolio diversification and generate income. By the end of the course, attendees will gain the knowledge and confidence to better evaluate and discuss CLO strategies with clients and colleagues.

This course explores fee simple land donations as a charitable planning strategy that combines the transfer of land ownership with permanent conservation. Participants will examine how the structure of a donation, the property’s holding period, fair market value, and applicable tax rules can affect the potential charitable deduction. The course also covers appraisal standards, highest and best use, development feasibility, required documentation, deduction limits, carryforwards, and listed-transaction reporting obligations. Through a review of key due diligence considerations and potential risks, participants will learn how to evaluate the suitability of this strategy for individual clients and identify issues that require independent legal, tax, appraisal, and conservation review. The course emphasizes responsible client guidance, realistic expectations, and the importance of understanding the risks and limitations before considering a fee simple land donation.