Approved IAR CE Courses

This program, which features tax attorney Joe Endres, will address applying residency tax rules tocommuters, occasional visitors, and full-time residents of the various states. It will also identify the practices most states use to determine if a taxpayer has "truly" changed their residence. For example, changing your residence from a high-tax state (think NY, NJ & CA) to a low or no-tax state (think FL) can dramatically reduce the amount of state taxes you have to pay. But high-tax states don't let their residents go smoothly. If you continue to maintain any connection to the former residence (think snowbirds), the high-tax state may contest that you genuinely changed your residence. Note that Mr. Endres specializes in residency and local taxation matters and hasrepresented numerous clients in cases related to this issue.In this webinar, Mr. Endres will teach you how states determine a taxpayer's residency and how tomake the states respect your residency change.

An IAR's foremost ethical duty is to act as a fiduciary for your clients and nowhere is this moreevidenced than when helping individuals, sometimes decades in advance, determine how they will spend their days after a lifetime of working. What Clients Need to Know: Partnering for Retirement Planning is designed to equip investment adviser representatives with an ethical framework and the strategic judgment necessary to guide clients towards a secure retirement. This course explores theprinciples of fiduciary responsibility, conflict of interest management, transparent communication, and describes the many products available for you to build your clients' futures. Your knowledge of your client and the products available matched with your education of your client on their choicesand needs is the crux of determining a sound and suitable financial plan. By the end of this course, you will understand how to navigate the complex landscape of retirement planning with the highestethical standards, ensuring that client interests are always at the front of your advisory services.

This course, led by Bob Keebler, CPA, will focus on the intergenerational transfer of property and will focus on what CPAs should know about trusts and estates. It will cover many topics rangingfrom fundamental legal principles of trusts and estates to how language in the trust instrumentaccomplishes a particular tax result.Bob will also discuss the legal definitions and principles of estates and trusts, the basic principles regarding property ownership, and the types of trusts commonly used. Bob will also delve into trust accounting fundamentals and the specific clauses thatare important to understand, including formula valuation clauses.

Join Mark J. Warshawsky — the economist who ran retirement and disability policy at the Social Security Administration — for a first look at his newly published analysis of what happens after the trust fund runs dry.**

The Social Security retirement trust fund is on track to run out in the fourth quarter of 2032. When it does, current law calls for an automatic, across-the-board 24% cut to every beneficiary's check — the same percentage whether that retiree is living paycheck to paycheck or sitting on a multimillion-dollar portfolio. It doesn't have to happen that way, and your clients are going to want to know what does.

Mark J. Warshawsky — former Deputy Commissioner for Retirement and Disability Policy at the Social Security Administration, Harvard-trained economist, and current Senior Fellow and Wilson H. Taylor Chair in Healthcare and Retirement Policy at the American Enterprise Institute — will walk through his newly published *Journal of Retirement* analysis, "What Happens When the Social Security Trust Fund Is Exhausted: Alternative Contingency Policies."

In recent years, the Securities and Exchange Commission has been especially active in updating 'old' regulatory rules to modernize them, leading to an ongoing wave of compliance changes for financial advisors. And the regulators don't appear to be done yet, which means financial advisors may want to start preparing now for what could come next! In this session, we will discuss the regulatory (and legislative) developments that are emerging in Washington, which may affect financial planners such as the proposed changes to the Custody Rule, potential new Cybersecurity regulation, new rules on oversight of vendors when Outsourcing, and more.

This session is a practical, on-the-ground compliance update for investment advisers who need to know not just what the rules say, but where the SEC is focusing its attention and what that means for how they run their firms. Compliance attorney Chris Stanley walks through the current state of Reg S-P and what written incident response programs need to look like in practice, common custody triggers and how to comply with the custody rule’s requirements, where SEC examiners are spending their time and what they want to see, and how advisors should think about the SEC’s recordkeeping rule in the context of modern technology.

In this session, advisors will gain critical insights into the evolving regulatory landscape impacting investment advisers. Compliance expert, Max Schatzow, will explore FinCEN’s final rule expanding the definition of “financial institution” under the Bank Secrecy Act, along with new AML/CFT reporting requirements. Attendees will learn about recent amendments to Regulation S-P, which mandate written incident response programs and enhanced oversight of service providers. The session also covers current SEC examination priorities, equipping advisors with practical strategies to maintain compliance in an increasingly complex regulatory environment.[

What do you do when you suspect an aging client is being financially exploited, often by a friend or family member taking advantage of them? Two regulatory tools exist specifically to help you act: the trusted contact framework and temporary disbursement hold authority. But many advisors either don't know these tools exist, don't understand the conditions under which they can be used, or are so uncertain about the rules that they default to doing nothing (to avoid accidentally breaching client privacy) while allowing a client's assets to remain at risk.

Join Amy as she takes a deep dive into these two specific provisions of NASAA's Model Act to Protect Vulnerable Adults from Financial Exploitation: what they actually say, what they allow, what they require, and why regulators created them in the first place. Using real case scenarios, attendees will work through exactly how to apply these tools in practice: when a trusted contact can be reached out to and for what purpose, what triggers the authority to place a temporary hold on a disbursement, what documentation must accompany that hold, and what happens next. 

Many financial planners encounter clients with equity compensation, but fewer have a framework for clients who hold four grant types at once. This session delivers a practical, 201-level coordination framework for managing RSUs, ISOs, NQSOs, and an ESPP as an integrated portfolio rather than four separate planning problems. Attendees work through a real client case study, apply a grant sequencing model, and leave with an actionable tool they can use with clients. Suitable for advisors who already understand equity comp basics and those seeking to learn more, this session goes deep on cross-grant strategy, concentration risk, and AMT credit recovery.

This month, we review December blog articles. This quiz includes the following articles: When Does A Financial Coach Need To Register As An Investment Adviser? The 'ABCS' Test To Determine Status and AI-Generated Financial Advice And The Fiduciary Catch-22.