Approved IAR CE Courses

The course provides a brief history of investment fund and how exchange-traded funds evolvedfrom index mutual funds. The course will also present how mutual funds, closed-end funds, andexchange-traded funds are issued and later bought and sold. The next section will introduce thetypes of exchange-traded funds, their characteristics, and risks. The final section will review thefederal laws that govern exchange-traded funds.

Digital assets represent the first new asset class in 150 years, with innovations that will transform commerce on a planetary scale. In this informative session, you'll gain vital knowledge about blockchain and digital assets, enabling you to have meaningful conversations with prospective and existing clients.

This quiz will include a review of the following articles: Factor Investing And Its (Behavioral) Persistence: Facts and Fiction About The Zoo Of Factors and Instant-Issue Term Life Insurance: What Are The Costs Of Low-Hassle Coverage, And When Are They Worth It?

This course focuses on an investment adviser representative's requirements acting in a fiduciary capacity, what that entails and provides examples on how that can be seen in practice. It additionally reviews the various unethical business practices that present themselves to investment adviser representatives and how to mitigate them. This course also presents the rules surrounding communications with the public, emphasizing the ever-growing use of social media, along with the concerns to both advisers and customers in using social media. Students will also be exposed to the risks and red flags with cyber security and the reporting requirements for any private securities transactions and outside business activities.

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine recent tax changes that are significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Retirement Plans, Pensions and Annuities is a course that discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts. It examines the qualified plan limits and income taxability of: employer and employee contributions (including designated Roth account contributions); plan loans; life insurance contained in the plan; plan distributions, including distributions as periodic payments and non-periodic payments; required minimum distributions; and rollovers. The course also examines the tax treatment of lump-sum distributions and periodic payments received under commercial annuity contracts. A final examination covering the course material is administered.