Approved IAR CE Courses

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.

An integral part of an investor's profile is having adequate life insurance, which means this topic will likely be a focus of an investment adviser representative's discussion with clients. A representative must understand that she must be licensed to sell insurance and be knowledgeable about the fundamental terms and characteristics of life insurance contracts. Given the different types of policies and the various riders that can be used to enhance and personalize the contracts, it's important for the IAR to have a good foundation in the products. In addition, the IAR should be able to discuss the clauses, policy and premium provisions, as well as the non-forfeiture options that aredesigned to protect the policyowner. The course will also describe the various ways that beneficiariesmay receive distributions and how those may be taxed.

This course examines the different types of life insurance policies, their basic characteristics, and the different client profiles for whom they're best suited. The course will address the advantages of both term lifeinsurance and permanent life insurance, including whole life, universal life, variable life, and variable universal life insurance. The details on what makes certain insurance products to be classified as asecurity will also be addressed. The subaccount structure will be reviewed as well as how choice of the specific subaccount can influence the cash value and the ultimate death benefit.The course will conclude by examining the tax treatment of life insurance - from the payment of premiums through the distribution of a death benefit - and how a 1035 Exchange can be used by a contract owner to make changes in the type of insurance product chosen.

Life insurance is one of the most important tools in modern financial planning, but it is not always the most appreciated. In the purest sense, life insurance is something that pays a death benefit to someone when an insured person dies. The risk of an early death is evident to most of us, particularly when we have family obligations, dependent minor children to provide for, and unpaiddebts. The need to cover expenses and replace lost family income if early death occurs may be themain reason why people purchase pure life insurance protection, but it is not the only reasonpeople purchase life insurance products. This course will provide a review of the historical evolution of life insurance and into the 21st century, examining its many forms, other types of benefits, and making it the foundation for financial planning. Also included is a guide to understanding annuities, annuity tax laws and contract structure, and their suitability. The courseends with ethical practices which will provide the essentials of ethics, market conduct and compliance.

The course ends with ethical practices which will provide the essentials of ethics, market conduct and compliance.

Stock options can be a valuable portion of a client's compensation. However, Incentive Stock Options (ISOs) can require a significant amount of planning to maximize the benefits of this compensation to align with client goals, especially since ineffective planning for ISOs can result in significant unplanned tax liability. Planning for a client's stock options can also be an emotional experience, where clients may feel overwhelmed or sad when considering parting with company stock. In this webinar, Daniel Zajac, CFP', EA, provides a review of ISOs, explains how to decide on a client strategy for exercising ISOs based on a client's situation and the status of the issuing company, and details how to calculate the potential tax impact of exercising and selling ISOs, including navigating alternative minimum tax. Zajac concludes this webinar with a discussion of how to start conversations with clients about their incentive stock options and build a plan that aligns with their overall goals.

This course explores how life settlements can unlock hidden value for seniors and create new opportunities for investors. Participants will gain a clear understanding of how this unique market works, including the legal foundations, market growth, and the demographic trends driving demand. The session also examines different investment strategies, the benefits of vertical integration, and how companies like Lighthouse Life are shaping the future of the industry. At the end, attendees will have the knowledge to discuss life settlements confidently and recognize their role in a well-rounded financial strategy

This quiz will include a review of the following articles: Limits Of Tax Diversification And The Tax Alpha Of Roth Optimization and How S-Corp Owner Employees Can Accurately Track Home Office Deductions.