Approved IAR CE Courses

According to a survey done by the Pew Research Center whose results were published in April 2023, 17% of Americans indicated they personally have invested in, traded or otherwise used virtual currency. Additionally, the number of people investing in or engaging in transactions involving virtual currency continue to increase. These statistics strongly suggest that tax preparers must be aware of the nature of virtual currency and its tax treatment. It's to provide that awareness that Tax Treatment of Virtual Currency was written.

In this continuing education session, learners will review How Financial Planners Actually Do Financial Planning, the fourth report in a biannual series by Kitces Research that explores the factors that drive advisor productivity. This report examines four key domains of the financial planning landscape: time, process, technology, and pricing.

This advanced-level continuing education course is designed to equip licensed financial and insurance professionals with the tools, strategies, and ethical considerations necessary to advise high-net-worth (HNW) and ultra-high-net-worth (UHNW) clients. The course explores comprehensive wealth management techniques including tax planning, estate and legacy planning, charitable giving strategies, risk management, retirement income distribution, and the ethical responsibilities of advisors working with affluent clients. A key component of the course focuses on the strategic uses of life insurance in wealth preservation, estate tax liquidity, wealth replacement, charitable planning, and intergenerational wealth transfer. Through applied case studies, the course also examines ethical best practices in client representation, including fiduciary standards, suitability, and conflicts of interest, especially when advising vulnerable or aging clients with substantial assets.

This advanced-level continuing education course is designed to equip licensed financial and insurance professionals with the tools, strategies, and ethical considerations necessary to advise high-net-worth (HNW) and ultra-high-net-worth (UHNW) clients. The course explores comprehensive wealth management techniques including tax planning, estate and legacy planning, charitable giving strategies, risk management, retirement income distribution, and the ethical responsibilities of advisors working with affluent clients.A key component of the course focuses on the strategic uses of life insurance in wealth preservation, estate tax liquidity, wealth replacement, charitable planning, and intergenerational wealth transfer. Through applied case studies, the course also examines ethical best practices in client representation, including fiduciary standards, suitability, and conflicts of interest, especially when advising vulnerable or aging clients with substantial assets.

When advising clients about their life insurance, CFP® Professionals MUST now act in the best interests of the Client with care, skill, prudence, and diligence. However, decision-support for product recommendations from typical sources to often contains “undisclosed [HIGH] costs” and “false [performance] promises” in violation of CFP® Practice Standards and now the subject of lawsuits. In this program, you'll learn life insurance basics from a fiduciary's perspective, how to identify proposals compliant with CFP® Practice Standards, and Best Practices that will keep you out of harm's way.

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.