Approved IAR CE Courses

With approximately 43 million Americans carrying more than $1.8 trillion in federal student loan debt, understanding repayment options has become an essential part of financial planning.  Recent legislative changes under the One Big Beautiful Bill Act have reshaped the federal student loan repayment landscape, making it more important than ever for advisors to help clients evaluate their options and prepare for upcoming transitions.  Join us for an interactive webinar focused on:

- An overview of the new Repayment Assistance Plan (RAP) and its potential impact on repayment strategies

- The phaseout of the SAVE and PAYE repayment plans, including key transition deadlines and considerations

- A comparison of available repayment options to help identify strategies that align with clients’ financial goals

This course will review the unethical acts described in the NASAA's model rule for unethicalbusiness pratices of licensed investment adviser representatives, the SEC's requirements for asupervised person under its Code of Ethics rule and other common compliance requirements forinvestment adviser representatives. The course will explore several case studies.

Social Security is an essential component of the retirement planning process, with millions of Americans currently receiving some form of Social Security benefit. And while the appropriate filing strategies are unique to the individual circumstances of each client, understanding how to address a handful of key questions can go a long way toward helping them make informed decisions. In this seminar we will aim to unpack the most impactful Social Security questions facing retirees today.

In this session, learners will take a deep dive into the IRS's Finalized Regulations through an article written by Jeffrey Levine, CPA/PFS, CFP, AIF, CWS, MSA, and Ben Henry-Moreland. In this session, Jeff and Ben highlight the impact of the finalized regulations on eligible and non-eligible designated beneficiaries. The authors go on to detail the implications of the Finalized Regulations on required minimum distributions, trusts, and annuities. The article concludes with a summary of proposed IRS regulations and the clarifications that advisors can glean from the latest IRS communications.

Sometimes there are situations where individuals need access to funds in their tax-deferred retirement accounts sooner than the rules allow. In fact, except for a narrow range of 'emergency' situations, the only way most individuals can access these funds without incurring a 10% early withdrawal penalty tax is by setting up 'Substantially Equal Periodic Payments (SEPP)', otherwise known as 72(t) payments. To do so, however, taxpayers must adhere to several rules that have been provided by the IRS or risk paying significant penalties. Join us at the August Kitces Monthly webinar where expert guest, Jeffrey Levine, will discuss the rules to consider and strategies to apply when helping clients who may need early access to their retirement funds.

Financial planners are often working to adapt estate plans to consider client concerns over legislative changes. However, proposed legislative changes may or may not come to pass, leaving financial planners with the option of changing client estate plans with limited information or potentially leaving clients exposed to the consequences of future tax law. Neither of these outcomes is ideal. This leaves the question of how to properly create estate plans that meet client needs and are flexible enough to remain effective in uncertain times. In this webinar, David Haughton, JD, CPWA', explains how to create flexible estate plans with trusts that go beyond the traditional AB trust structure. He also details how a 'kitchen sink' power of attorney, IRA beneficiary designations, and donor-advised funds can be utilized for flexible wealth transfers.

In the session, we will review two blog articles: Utilizing Swap Powers In Irrevocable Trusts To Add Flexibility And Income Tax Efficiency and Why Pre-Tax Retirement Contributions Are Better Than Roth In Peak Earning Years (Even If Tax Rates Increase). In the first article, Anna Pfaehler, CFP, AEP, illustrates how advisors can recognize when swap powers in irrevocable trusts can be used to make irrevocable trusts more flexible and allow for greater tax efficiency to account for changing grantor circumstances. In the second article, Ben Henry-Moreland explains the debate over pre-tax retirement accounts as potential "tax time bombs" while considering historical changes in marginal tax rates and modern tax reform. Through this analysis of the tax time-bomb debate, Ben explains the benefits of utilizing pre-tax retirement accounts and how to determine when they would benefit client retirement portfolios.