Approved IAR CE Courses

The Tax Cuts and Jobs Act sunset has put a spotlight on estate planning for the past few years. However, after the Republican sweep in the 2024 election, estate planning may become lower on the client priority lists. Although major estate tax impacts from changing tax law are no longer expected, there are still several ways that neglecting estate planning can make wealth transfers more complex than necessary and may leave the client's wishes completely unmet. In this webinar, Martin Shenkman explains the vital role financial advisors can play in assisting clients with estate planning without venturing into the unauthorized practice of law. Executable service offerings for clients with and without AI are discussed, such as creating estate planning summaries, reviewing client account titles, highlighting issues in power of attorney planning, helping prepare client's assets for management by a power of attorney, and discussing how provisions in revocable trusts can be used to minimize the risks of elder abuse.

Withdrawal recommendations are a well-known aspect of retirement planning, but relying on the same default strategies can expose clients to unnecessary taxes, penalties, and missed planning opportunities. With a complex mix of standard rules and lesser-known exceptions governing retirement accounts, advisors must go beyond the basics to achieve tax-efficient outcomes. In this webinar, Tim Steffen provides a comprehensive overview of key income tax considerations affecting retirees, including withdrawal strategies from retirement accounts, Roth account rules, and Required Minimum Distributions (RMDs).

He then breaks down how different types of distributions are taxed, highlighting key nuances such as the pro rata rule, rollover requirements, penalty exceptions, Qualified Charitable Distributions (QCDs), and the strategic use of Net Unrealized Appreciation (NUA). Advisors will gain practical insights into advanced planning strategies to reduce taxable income around retirement withdrawals.

This course, "5 Slides To Show Retirees Amid Heightened Fears" provides financial professionals with a data-driven approach to guiding retirees through investment decisions using historical market performance. By the end of this class, professionals are equipped with evidence-based strategies to help retirees maintain financial security and confidence in their portfolios. It explores the impact of different asset allocations (40/60, 60/40, and 80/20) on long-term returns, sequence of returns risk, and portfolio sustainability. Participants learn how persistence and emotional durability influence investment success, why controlling costs is critical, and how to stress-test future market conditions for clients. The course emphasizes key insights such as the importance of diversification, the historical resilience of balanced portfolios, and the effectiveness of structured withdrawal strategies.

In this continuing education session, learners will review two Nerd's Eye View articles: 529-To-Roth IRA Rollovers: Taking Advantage Of The New Option To Move Education Savings To Retirement Savings and Planning For Adoption: Understanding Different Pathways And Their Costs, Tax Breaks, And Financial Assistance Available. In the first article, author Ben Henry-Moreland walks the reader through the 529-to-Roth rollover option created by the SECURE 2.0 Act. In this article, Ben explains the 529-to-Roth rollover provisions, the limitations of this Roth rollover option, and when this option may be a useful planning tool. In the second article, Kathleen Boyd provides a deep dive into financial planning for adoptive parents, starting with a description of the various pathways to adoption and their associated costs. Kathleen then explains the various financial assistance programs available for adoptive parents and the potential for tax planning opportunities for families going through the adoption process.

This course provides investment adviser representatives with a foundational understanding of mutual fund structures, strategies, and selection processes. It emphasizes ethical responsibilities, regulatory obligations, and due diligence practices necessary to offer client-centered mutual fund recommendations.

Over the last few years, there have been increased tax and regulatory complications that clients must navigate in order to make their legacy and estate-planning strategies fulfill their desired intent.

This month, we review 2 blog articles. The first article, A Proposed Salesperson's Exemption To The DoL's Retirement Security Rule?, the XY Planning Network Public Comment letter submitted to the Department of Labor regarding its proposed Retirement Security Rule, is shared with Nerd's Eye View readers. The ethical concerns of consumers not understanding if they are working with an advisor or a salesperson are discussed along with the regulatory history separating advice and sales. In FinCEN's New 2024 Requirement For State-Registered RIAs (And Other Small Businesses) To Report Beneficial Ownership Information (BOI), new reporting requirements proposed by the Corporate Transparency Act (CTA) are summarized, covering exemption businesses, reporting deadlines, necessary information, and penalties for non-compliance.

In this continuing education session, learners will review 2 Nerd's Eye View blog articles: Artificial Intelligence Compliance Considerations for Investment Advisers and The Third Anniversary of the Investment Adviser Marketing Rule: Compliance Tips and Key Takeaways from Three Years of SEC Enforcement. In the first article, Chris Stanley provides a comprehensive roadmap for integrating AI tools in ways that uphold an adviser's fiduciary obligations, while addressing current regulations governing data privacy, disclosure, recordkeeping, and client communications.In the second article, Isaac Mamaysky examines the real-world enforcement patterns and compliance challenges that have emerged since the rule took effect in 2022. Since the SEC's Marketing Rule went into effect in 2022, several enforcement trends have become clear. Through a review of SEC enforcement actions, this article highlights common pitfalls, including improper use of hypothetical performance, noncompliant testimonials and endorsements, and misleading third-party ratings.