Approved IAR CE Courses

In an environment of heightened policy uncertainty and increased client anxiety around retirement income, former SSA Director Kurt Czarnowski will begin with a concise update on the current state of Social Security and a practical refresher on foundational claiming strategies. Drawing on decades of experience inside the Social Security Administration, Kurt will ground the discussion in what advisors need to know today before challenging one of the most entrenched pieces of conventional wisdom in retirement planning.

Derek Tharp will then examine why the standard advice to delay Social Security until 70 may not apply as broadly as conventional analyses suggest. Many Social Security claiming studies use a 0% discount rate, treating a dollar of benefits at age 62 as equivalent to a dollar at age 95 — an assumption that systematically favors delayed claiming while overlooking important real-world considerations. We’ll explore factors typically absent from standard analyses: mortality risk, sequence of returns risk, policy uncertainty, health span limitations, and the well-documented behavioral reality that retirees spend Social Security income far more readily than portfolio withdrawals. Using dynamic programming models that account for these empirically documented preferences, this session will demonstrate how personalized discount rates adjusted for each retiree’s circumstances can shift optimal claiming strategies meaningfully earlier than conventional guidance would indicate, and why early claiming often reflects rational decision-making rather than financial mistakes.

This webinar will equip financial advisors with essential Social Security education and updates, including the 2026 annual automatic determinations and recent key program rule changes. It will cover the January 2025 repeal of two pension-related rules, as well as any current pending legislative proposals which could impact retirement financial planning. Advisors will also gain insights from the January 2025 study, "Social Security at 90: A Bipartisan Roadmap for the Programs Future," which explores solutions for closing the programs long-term funding gap; the study is by the National Academy of Social Insurance, AARP, the National Institute on Retirement Security, and the U.S. Chamber of Commerce. Attendees will leave with actionable knowledge to guide clients through Social Securitys evolving landscape.

Many advisors focus on the "Great Wealth Transfer," estimated to be around $124 trillion through 2048, projected to shift assets from Baby Boomers to their heirs. However, of this amount, approximately $54 trillion is expected to first be passed through inter-spousal transfers to widows, of which more than 95% is expected to go to women.Advisors should prepare married couples for intentionally transferring wealth through titling of assets, making irrevocable lifetime gifts, and structuring inheritances at death through trusts and outright bequests. This session will review the federal estate and gift tax exemption under the Tax Cuts and Jobs Act of 2017 (including the effects of any potential sunset or revision thereto), explore some of the various types of trusts for the benefit of a spouse, and discuss some common hypotheticals for planning for these married couples.With intentional and holistic planning, married couples can thoughtfully prepare, plan and protect for their future, especially upon the death of the first of them to die.(NOTE: The instructor for this course, Brian Balduzzi, Esq., Tax LL.M., MBA, CFP, CEPA, AEP, IPA, was previously qualified as an instructor for NAPFA as instructor #150408, for course #C27698.)

This course, Supreme Court Rejects Key SEC Enforcement Method, examines the landmark Supreme Court decision that significantly curtails the SEC's ability to impose civil penalties through administrative proceedings. The course explores the ruling's constitutional foundation, particularly its reliance on the Seventh Amendment right to a jury trial, and its broader implications for financial professionals, regulatory agencies, and legal enforcement mechanisms. Participants will gain insight into how this decision reshapes SEC enforcement strategy, affects state regulatory agencies, and empowers defense attorneys in financial fraud cases. Additionally, the course discusses potential future legal challenges, including the possibility of further limitations on administrative enforcement across various federal and state agencies.

Timely and comprehensive analysis of current U.S. economic and market conditions, this course covers changes in economic data through mid-April in light of the tarriffs imposed by the U.S. in early April. It includes analysis of data on inflation, employment, consumer spending, and housing, and examines their implications for GDP growth and monetary policy. Participants gain insights into market volatility, corporate earnings trends, stock valuations, and long-term return expectations. The course also addresses demographic influences on spending, the impact of tariffs, and the active vs. passive investment debate. By synthesizing macroeconomic indicators with market fundamentals, the course helps professionals align strategy with the latest data-driven outlook.

The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees' pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax-favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini-course is to provide participants with a working knowledge of the types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.