Approved IAR CE Courses

This month we review the November blog articles. This quiz includes the following articles: Maximizing Health Savings Accounts (HSAs) Tax Benefits With Adult Children Under Age 26, Establishing Solo 401(k) Plans For Self-Employed Workers: Options, Contribution Limits, Deadlines, And More!, and Tax Advice Restrictions For Financial Advisors: How To Offer Tax Planning And Remain In Compliance

In this continuing education session, learners will review the Nerd's Eye View article, Breaking Down The 'One Big Beautiful Bill Act': Impact Of New Laws On Tax Planning. In this article, Ben Henry-Moreland, Senior Financial Planning Nerd at Kitces.com, summarizes the provisions in the One Big Beautiful Bill Act (OBBBA) and explains how the bills could change individual and business tax planning from 2025 onward.

This quiz includes the following articles: How To Register Your RIA: State Vs SEC Registration And When Notice Filing Is Required and Upfront And Ongoing RIA Compliance Obligations Of State Vs SEC-Registered Investment Advisers

With the Tax Cuts and Jobs Act (TCJA) set to expire at the end of 2025, financial advisors face uncertainty about the future of various provisions. With tax policy proposals, ideas, and speculation flowing through the news in a near-constant stream, many clients are left feeling anxious and unsure of what will actually come to pass. In this timely and informative session, Ben Henry-Moreland breaks down the key provisions of the TCJA, what's likely to change or stay the same, and how the current political landscape could shape upcoming tax legislation. Throughout this presentation, Ben provides ideas of how to balance helping clients remain calm with thoughtful communication strategies while also taking steps to plan based on what is currently known about the state of these tax provisions. Key TCJA provisions such as the SALT deduction, alternative minimum taxes, estate tax exemptions, and business owner provisions like Section 199A are discussed.

Every day, financial advisors help clients plan for their retirement. Retirement goals are discussed, financial models are run, and retirement withdrawals are optimized. However, financial preparation is only one pillar of happiness in retirement. Michael Finke, Ph.D., CFP' walks us through the latest research on retiree happiness, highlighting other areas where clients should invest to secure their future life satisfaction. Topics discussed include the impacts of relationships on retiree happiness, cognitive decline's relationship with investment performance, and the factors associated with having a higher likelihood of overspending or underspending in retirement. Throughout the presentation, Michael provides strategies that advisors can use to ensure that once they help clients prepare for retirement financially, they can also help them prepare to actually enjoy it.

Helping clients to figure out how to spend their money in retirement is a large part of advisor's work and no easy task. Clients can get confused about strategies. And strategies themselves become more and more complex given the complexity of the client (is the client a couple, high-income, business owner, have inheritance or giving goals). Yet, one unifying principle is that advisors and clients both want as much income in their hands as possible and this brings taxes and tax efficiencies front and center. Join us and learn not only about efficient strategies, but rules of thumb that can be taken back to practice and ease client-advisor conversations about planning and spending complexities in and through retirement.

In this continuing education session, learners will review 2 Nerd’s Eye View blog articles: Why Delaying Social Security Benefits Isn’t Always The Best Decision and Creating A Flexible Retirement Date ‘Window’ To Mitigate Sequence And Cohort Risk.

In the first article, Derek Tharp, Ph.D., CFP, CLU, RICP, challenges the common assumption that delaying Social Security to age 70 is almost always optimal, arguing that traditional research ignores real-world risks, opportunity costs, behavioral factors, and expected utility.

In the second article, Georgios Argyris, Ph.D., argues that retirement timing should be treated as an active planning decision rather than a fixed assumption, because even a modest one- to two-year shift can materially improve retirement outcomes by changing the market environment a retiree enters.

Every year, countless individuals approach retirement with concerns about their financial security, seeking ways to optimize their savings and minimize potential tax burdens. As financial advisors work with clients through the intricacies of retirement planning, another significant challenge often surfaces; how to effectively manage tax liabilities through strategic Roth conversions. With evolving tax laws and market conditions, the complexity of executing Roth conversions has grown, especially for those aiming to maximize their retirement funds without unforeseen tax consequences. In this course, participants will gain practical insights into Roth Conversion strategies, learning to navigate the intricate rules that govern these conversions. The course will cover essential tactics for optimizing the timing and execution of Roth conversions, evaluating potential risks, and leveraging opportunities for tax optimization. Through practical applications and mastering these strategies, financial advisors will be better equipped to guide their clients in implementing Roth conversions that enhance their financial security in retirement.

As millions of Americans transition into retirement each year, they face a critical challenge that can make or break their financial security: determining how to efficiently withdraw from their retirement accounts. Financial advisors increasingly encounter clients grappling with complex questions about sustainable withdrawal rates, tax implications, and how to transform their accumulated assets into reliable retirement 'cash flow'. With multiple account types, varying tax treatments, and the need to balance current lifestyle spending needs against long-term sustainability, creating an effective withdrawal strategy has become more crucial and complex than ever before. In this course, advisors will master the essential components of retirement withdrawal planning. The course will explore key aspects of withdrawal sequencing, refining asset location priorities, and tax optimization techniques that significantly impact retirement outcomes. Through practical applications and comprehensive understanding of these strategies, financial advisors will better design and implement custom client withdrawal policies to align with their clients' spending goals while maximizing tax efficiency and overall wealth.

Death is an unavoidable fact of life. Planning for death, however, not so much. Despite the many benefits of estate planning, clients still avoid this task, risking additional administrative costs, increased tax liabilities, and future family disagreements about their final wishes. In this webinar, Shelitha Smodic, CFP' shares insights from the latest research on why people hesitate to plan for their estate. This session explores the psychological and practical barriers that lead to estate planning hesitancy and provides tools advisors can use to help guide clients through these challenges. Attendees will learn how factors like mortality salience, life transitions, and even travel can create windows of opportunity for engagement in estate planning. Additionally, behavioral framing techniques, conversation starters, and tools for making estate planning more approachable and relevant for clients in different phases of life will be discussed.