Approved IAR CE Courses

This month we review the November blog articles. This quiz includes the following articles: Maximizing Health Savings Accounts (HSAs) Tax Benefits With Adult Children Under Age 26, Establishing Solo 401(k) Plans For Self-Employed Workers: Options, Contribution Limits, Deadlines, And More!, and Tax Advice Restrictions For Financial Advisors: How To Offer Tax Planning And Remain In Compliance

In this continuing education session, learners will review the Nerd's Eye View article, Breaking Down The 'One Big Beautiful Bill Act': Impact Of New Laws On Tax Planning. In this article, Ben Henry-Moreland, Senior Financial Planning Nerd at Kitces.com, summarizes the provisions in the One Big Beautiful Bill Act (OBBBA) and explains how the bills could change individual and business tax planning from 2025 onward.

This quiz includes the following articles: How To Register Your RIA: State Vs SEC Registration And When Notice Filing Is Required and Upfront And Ongoing RIA Compliance Obligations Of State Vs SEC-Registered Investment Advisers

Off-channel communications are communications that take place outside of ordinary or official communication channels. When used and managed correctly, they can be very beneficial. When they aren't managed correctly, violation of supervision and recordkeeping rules and regulations surrounding such communications can occur. This course will discuss communications in general, the different categories of off-channel communications, the rules and regulations governing their use, and real-world examples of failure to comply.

This course provides a detailed overview of the standards and best practices for off-channel communications within the financial services industry. It covers regulatory requirements from agencies like FINRA, the SEC, and the CFTC, emphasizing compliance in using digital platforms, social media, and electronic communication methods. Through case studies, real-world examples, and regulatory guidelines, learners will understand the potential risks and compliance obligations associated with off-channel communication. Ultimately, the course aims to help financial professions maintain regulatory standards and protect both the firm and clients in an increasingly digital environment.

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.

With the Tax Cuts and Jobs Act (TCJA) set to expire at the end of 2025, financial advisors face uncertainty about the future of various provisions. With tax policy proposals, ideas, and speculation flowing through the news in a near-constant stream, many clients are left feeling anxious and unsure of what will actually come to pass. In this timely and informative session, Ben Henry-Moreland breaks down the key provisions of the TCJA, what's likely to change or stay the same, and how the current political landscape could shape upcoming tax legislation. Throughout this presentation, Ben provides ideas of how to balance helping clients remain calm with thoughtful communication strategies while also taking steps to plan based on what is currently known about the state of these tax provisions. Key TCJA provisions such as the SALT deduction, alternative minimum taxes, estate tax exemptions, and business owner provisions like Section 199A are discussed.

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.

Every day, financial advisors help clients plan for their retirement. Retirement goals are discussed, financial models are run, and retirement withdrawals are optimized. However, financial preparation is only one pillar of happiness in retirement. Michael Finke, Ph.D., CFP' walks us through the latest research on retiree happiness, highlighting other areas where clients should invest to secure their future life satisfaction. Topics discussed include the impacts of relationships on retiree happiness, cognitive decline's relationship with investment performance, and the factors associated with having a higher likelihood of overspending or underspending in retirement. Throughout the presentation, Michael provides strategies that advisors can use to ensure that once they help clients prepare for retirement financially, they can also help them prepare to actually enjoy it.