Approved IAR CE Courses

This session uses a business-owning client in his late 30s with a complex trust structure and a prenuptial agreement to expose a gap that appears in nearly every estate planning engagement: the difference between having documents and having an estate plan that is complete, funded, and actually works. Early-career advisors typically treat an executed estate plan as finished work; they review documents for content without verifying that assets are titled where the documents assume they are, and they miss the cascading legal consequences when that verification step is skipped. Participants will cross-reference document reviews, test them against a real titling gap discovered mid-engagement, and rehearse the client conversation that follows, uncovering a serious problem the client did not know existed. By the end, participants should be able to conduct a basic estate plan verification review, trace a titling gap through its downstream consequences, and communicate that finding to a client in plain language without triggering alarm.

This session uses the retirement of a high-asset couple in their late 50s as the vehicle to explore tax planning opportunities that are uniquely available in early retirement and almost universally overlooked, specifically the 0% long-term capital gains rate, the ACA Premium Tax Credit, and non-conventional account distribution sequencing. The purpose is to surface two blind spots that early-career advisors commonly carry into this type of case: framing retirement income as a portfolio yield problem rather than a 1040 management problem, and defaulting to Roth conversions as the obvious pre-RMD move without recognizing when that default closes off strategies that save more tax with greater certainty. Beyond the technical content, participants will practice two behavioral experiences that rarely get rehearsal time — reframing a client's presenting concern without dismissing it and holding a sound recommendation under pressure when a client keeps returning to something they want that the numbers don't support. Participants should leave with a sharper eye for early retirement tax windows, a clearer instinct for when a conventional planning default needs to be questioned, and enough practice with the client communication moments that they're not encountering them for the first time when it counts.

The lynchpin of the securities industry is the customer, and they must be considered above all else. If registered representative are to maintain high standards of ethical behavior, they must know and understand both the customer’s many facets, as well as the security they are recommending. FINRA has set up two “sister” rules that ensure fair dealing with the customer: 2090 (Know Your Customer) and 2111 (Suitability). This course examines certain facts essential to knowing the customer and making suitable recommendations.

This course discusses the key aspects of the FINRA Know Your Customer rule. The course contrasts Know Your Customer requirements with variable annuity suitability requirements. Additionally, this course reviews the features of a variable annuity and supervisory responsibilities in regards to variable annuities.

When the SEC takes action, it sends a clear message to the industry. Each enforcement case provides a real-world lesson in what effective compliance looks like and what happens when it falls short. This course walks you through case studies where firms failed to meet expectations, from undisclosed revenue-sharing arrangements to inadequate wrap fee monitoring. You will explore what went wrong, how it violated SEC rules, and what should have been done differently. The course also provides a practical explanation of key SEC rules, including fiduciary duty, Form ADV requirements, and the Marketing Rule, along with tools to help you recognize red flags and avoid common compliance mistakes. By learning from real enforcement outcomes, you will be better prepared to protect clients, support your firm, and strengthen your professional judgment.

After the release of the Final Regulations, post-death IRA distribution rules have become more complex, creating more opportunities for IRA beneficiaries to inadvertently be subject to a large tax bill. Planning for the use of a trust as an IRA beneficiary creates a whole new set of planning considerations to balance the benefit of control with the additional cost and complexity of trusts. In this webinar, Jeff Levine reviews the impact of the Final Regulations on IRA beneficiaries and then explains the advantages and disadvantages of using a trust as an IRA beneficiary. He further explains the lifecycle of IRA trusts, detailing how they are established, funded, and administered based on whether they are a conduit or discretionary trust. The presentation concludes with the top 5 mistakes to avoid when creating IRA trusts.

Explore the strategic use of trusts to achieve estate planning goals while balancing flexibility, protection, and tax efficiency. This course covers the key differences between revocable and irrevocable trusts, highlighting their unique benefits and trade-offs. Dive into specialized trust structures such as dynasty trusts for multigenerational wealth preservation, QTIP trusts for blended families, and asset protection trusts for shielding assets from creditors. Gain insights into tax-saving strategies with bypass and charitable trusts, and learn how to integrate life insurance into estate planning using ILITs and survivorship life insurance to provide liquidity and optimize second-to-die strategies.