Approved IAR CE Courses

This quiz reviews two Nerd's Eye View blog articles: Tax-Loss Harvesting Best Practices (And How To Scale It Across A Client Base) and Reconstructing Lost IRA Basis to Help Avoid Double Taxation. In the first article, participants will learn how to determine if tax-loss harvesting is appropriate for a client and review potential pitfalls when executing these transactions. In the second article, participants will turn their attention to lost IRA basis, covering how basis can be lost, how to effectively track basis, and how to recover basis if it is lost.

This course explores the critical role of cost basis in estate and wealth transfer planning, equipping participants with the knowledge to optimize tax outcomes. It covers foundational concepts such as carryover basis in lifetime gifting and step-up in basis at death, including special rules for depreciated assets. Attendees will examine how marital planning, irrevocable trusts, and charitable strategies influence basis treatment, with emphasis on recent IRS guidance. Through practical examples and planning comparisons, the course provides actionable insights for advisors navigating complex basis scenarios.

Trust, tax, and estate planning is essential components for IRAs. Without them, significant amounts could be lost to federal and estate taxes for IRA owners and their beneficiaries. Join nationally renowned experts to learn the following:- Roth conversion strategies- Strategies for reducing the tax impact of IRA distributions- When it makes sense for a trust to be the beneficiary of an IRA- General estate planning strategies for IRAs

This microcourse provides a comprehensive review of how digital assets are taxed using practical knowledge in an easy-to-follow and useful framework. Presented in two parts, this module will provide tools and planning opportunities for both personal tax needs and as well as for financial planners working with clients.

Whether you are for or against investing in cryptocurrency and other digital assets, the reality is that your new and existing clients are already investing in this space. As a result, you need to have a thorough understanding of the tax ramifications that apply to clients who have generated gains and losses on the disposition of these assets in order to effectively deliver advice.

This course provides an overview of how tender offers work, including their required disclosures, timeframes, and regulatory safeguards. Participants will learn the rules that govern tender offers, including restrictions on trading and outside purchases, and the protections designed to ensure equal treatment for shareholders. The course equips IARs to better understand the mechanics, risks, and fiduciary considerations surrounding tender offer activity.

In November 2022, the U.S. Securities & Exchange Commission passed Rule 206(4)-1, whichmerged the former Advertisement Rule from 1961 and the former Solicitor Rule from 1979. Thespeakers will discuss the important components and requirements when allowing Testimonials &Endorsements as they relate to investment adviser firms. Participants will gain an understanding ofhow to implement effective policies and procedures and what steps should be taken to supervise,train and monitor such Testimonials & Endorsements.