Approved IAR CE Courses

This course is about the new world of environment, social and governance (ESG) investing. The course begins with a short history of the ESG movement, including the role that international and domestic governing bodies have played in jumpstarting ESG investing. The different types of ESG ratings are compared and explained. Additionally, the course describes the kinds of ESG securities offered, as well as ways to choose an ESG portfolio which aligns with an investor's values. Finally, the course lays out the potential risks and benefits of ESG funds and common ESG investmentphilosophies, such as impact investing and sustainable investing.

This program will review Form 1040, U.S. Individual Income Tax Return, and demonstrate how financial planners can and should utilize the information provided and reported on a taxpayer's return to identify financial planning opportunities for taxpayers. The presenter will discuss the correlation of specific portions of a tax return with tax planning ideas and meaningful conversations that should take place with clients. He will also address how the extension of certain TCJA provisions and The One, Big, Beautiful Bill impacts financial planning for taxpayers.

The demographics, schedules filed, filing status, and level of income accumulated to prepare a client's individual income tax return point to opportunities for taxpayers to better prepare for the future. Beginning with page 1 of Form 1040, it suggests that dependents on a tax return begs the question, "Has the client considered gift and estate planning opportunities for his or her dependents?" This conversation could uncover additional planning needs, including a 529 plan, life insurance, or the importance of updating all beneficiary designations. A taxpayer's occupation listed could suggest a need for professional liability or disability insurance. A client's age or birthdate may indicate the need to verify wage history with the Social Security Administration or RMD planning.

A client's investment income on Schedules B and D might warrant a discussion of FDIC limits, tax-exempt investments, or foreign bank account reporting requirements. Tax practitioners working with individual income tax clients should explore the benefits and value analyzing a taxpayer's 1040 can add to the client relationship. The program will review the financial planning considerations to take full advantage of the new tax deductions reported on Schedule 1-A and discussion of the new Trump Accounts on Form 4547.

This course will review recent Anti-Money Laundering developments including regulatory guidance from the securities and banking industries, FATF cryptocurrency guidance, enforcement actions, and several case studies. By the end of the course, students will have a better understanding of the front-end of the regulatory environment and how money laundering is detected and prosecuted in modern cases.

Annuities examines the demographics and purchase motivations of traditional nonqualified annuity purchasers. It discusses the characteristics of annuities, including their premiums, expenses, accumulations, methods of annuitization and death benefits and how annuity provisions affect consumers. It looks closely at indexed and variable annuities, explaining variable subaccounts, structured investment options, and how interest crediting in indexed annuities is determined. The course concludes with an in-depth examination of annuity taxation and discussion of appropriate annuity sales practices in light of Regulation Best Interest.

This course examines the annuity concept and explains what an annuity is and how it works:-The mechanics of the accumulation and payout phases of an annuity, including sample calculations-Settlement options and their appropriate uses-Annuity taxation: Federal income tax treatment of premature withdrawals; lump-sum distributions; and periodic payments.-A comparison of the different annuity contracts available with respect to client suitability.Variable and fixed annuities are discussed in terms of single vs. periodic premium, immediate vs. deferred, qualified vs. non-qualified, and settlement options.

This course introduces investment adviser representatives to the fundamentals of annuities and their role in retirement planning. Learners will explore the parties involved in an annuity contract, the different types of annuities, and the phases of accumulation and annuitization. The course also examines payment options, contract riders such as income and long-term care benefits, and how these features can be matched to client needs. By the end, participants will have the knowledge to explain annuity structures, evaluate their suitability, and help clients make informed decisions about using annuities as part of their financial strategy.

Learn how annuities can satisfy client investment goals. This course discusses the features of annuities and where they belong within the range of retirement saving and distribution options that are available to clients. The course also links annuity features to the sales process.

Learn the fundamentals of individual annuity contracts. This course covers variable annuities in depth, distinguishing them from fixed annuities and discussing variations such as single and periodic premium, immediate and deferred annuities. How annuities are used and tax rules are also covered.

This course provides investment professionals with an in-depth understanding of the key provisions and features found in annuity contracts. Learners will explore common elements and how they impact both consumers and insurers. The course also examines administrative charges, commissions, and state premium taxes, as well as the role of financial strength ratings, reserves, and guaranty associations in safeguarding annuity owners. By mastering these concepts, participants will be able to evaluate annuity products more effectively and guide clients in making informed decisions about their retirement planning.

The idea of annuities goes back to ancient Rome, where its citizens could make an upfront payment in a contract, called an annua, in exchange for steady payments for life or for a certain time period. Today, annuities have grown more diverse, and thus more complicated, with different types of annuities each offering different types of guarantees and savings features, subject to the claims-paying ability of the insurer. Those bells and whistles can make annuities hard for investors to comprehend. And, they can make annuities expensive to purchase. This course reviews the basics of annuities with a focus on deferred variable annuities and the FINRA regulations pertaining to those annuities.