Approved IAR CE Courses

This course teaches participants about investing in oil and gas limited partnerships. In particular, participants learn about how limited partnerships are structured and how they are taxed. Also, participants are taught about the characteristics of different types of oil and gas limited partnerships based on risk (i.e., exploratory, developmental and income) as well as the different types based on the industrial supply chain (i.e., upstream, midstream, downstream). Additionally, the unique tax benefits enjoyed by oil and gas investors are examined, as well as the major risks, such as high costs, illiquidity, oil and gas price volatility, dry holes, regulatory risk, climate change, and fraud.

This course will provide advisors with a review of key tax and planning changes introduced under the One Big, Beautiful Bill, along with related strategies to implement before and after 2025. Specifically, this course will cover various provisions to proactively discuss with clients, as well as provide resources for advisors to guide clients through the changing tax landscape. Additionally, it will go through various strategies such as optimizing charitable giving, leveraging expanded deductions, planning for retirement income, and navigating new AGI thresholds. Lastly, this presentation will cover approaches for modeling tax-efficient gifting, evaluating estate and trust planning in light of the new $15M exemption, and leveraging expanded tools like 529s, HSAs, and Qualified Opportunity Zones.

This course explores the basics of equity options, options strategies, and non-equity options. The course begins by defining and describing call options and put options. Important options concepts are explained, such as what is meant by long versus short positions, American versus European-style options, opening versus closing positions, intrinsic versus time value, and types of settlement. Participants will learn how to calculate their gains and losses from options transactions, as well as how to use options for hedging, income and speculation. Non-equityoptions, such as index options, foreign currency options, and FLEX Options are also described.Finally, the course summarizes the benefits and risks of options, in addition to the most relevant concerns of regulators regarding options trading.

This course provides investment advisory representatives with a comprehensive overview of retirement accounts commonly used in the United States. It covers the various types of retirement accounts, their tax implications, regulatory environment, and strategies for effective retirement planning. The course is designed to enhance the advisors' knowledge, enabling them to better assist clients in achieving their retirement goals while adhering to regulatory and ethical standards.

This course provides financial professionals with a clear, practical understanding of Collateralized Loan Obligations (CLOs) and their role in today's investment landscape. Participants will explore how CLOs are structured, managed, and analyzed, with a focus on the unique opportunities and risks associated with CLO equity. Through data-driven insights and a real-world case study, the session highlights how CLO investments can enhance portfolio diversification and generate income. By the end of the course, attendees will gain the knowledge and confidence to better evaluate and discuss CLO strategies with clients and colleagues.

The class for investment adviser representatives focuses on compliance with the SEC's marketing rule, particularly for performance advertising. Key topics include creating compliant performance advertisements, understanding and adhering to rules regarding hypothetical and actual performance, and ensuring that advertisements are fair, balanced, and substantiated. The course emphasizes maintaining policies, procedures, and records to avoid SEC enforcement actions and the complexities of creating performance composites versus using representative accounts. Practical advice on balancing marketing objectives with compliance requirements and managing resources effectively for performance advertising is also provided.

Personal Life Insurance Planning examines the type of client data needed to determine minimum life insurance coverage requirements. It identifies the various lump-sum cash needs at the death of a breadwinner and provides guidelines to enable advisers to recommend life insurance in amounts that fully protect clients. It identifies typical surviving family income needs following a breadwinner's death. Advisers learn to calculate adequate survivor income and appropriate life insurance needed to provide required income. Social Security survivor benefits are discussed, including the Child's benefit, the Mother's or Father's benefit, and Widow's and Widower's benefit.