Approved IAR CE Courses

For clients with highly appreciated investment real estate, the tax bill at sale can be the single biggest obstacle to portfolio diversification and estate planning. This session goes beyond the basics of the 1031 exchange to explore how the 721 UPREIT — a lesser-known but powerful structure — can help advisors move clients from active property ownership into institutional real estate while deferring capital gains taxes, simplifying estate transfer, and eliminating the landlord burden. Forum Investment Group's exchange specialists will walk through real client profiles, common ownership complications, and the key questions advisors should be asking before a property goes to market.

This course explores fee simple land donations as a charitable planning strategy that combines the transfer of land ownership with permanent conservation. Participants will examine how the structure of a donation, the property’s holding period, fair market value, and applicable tax rules can affect the potential charitable deduction. The course also covers appraisal standards, highest and best use, development feasibility, required documentation, deduction limits, carryforwards, and listed-transaction reporting obligations. Through a review of key due diligence considerations and potential risks, participants will learn how to evaluate the suitability of this strategy for individual clients and identify issues that require independent legal, tax, appraisal, and conservation review. The course emphasizes responsible client guidance, realistic expectations, and the importance of understanding the risks and limitations before considering a fee simple land donation.

The class for investment adviser representatives focuses on compliance with the SEC's marketing rule, particularly for performance advertising. Key topics include creating compliant performance advertisements, understanding and adhering to rules regarding hypothetical and actual performance, and ensuring that advertisements are fair, balanced, and substantiated. The course emphasizes maintaining policies, procedures, and records to avoid SEC enforcement actions and the complexities of creating performance composites versus using representative accounts. Practical advice on balancing marketing objectives with compliance requirements and managing resources effectively for performance advertising is also provided.

This quiz will include a review of the following articles: Performance Advertising Guidelines For Investment Advisers Under the SEC's New Marketing Rule and IAR CE: Continuing Education Requirements For Investment Adviser Representatives And How Different States Adopt NASAA's Model Rule

This two-hour course provides investment adviser representatives with a practical understanding of SEC Rule 206(4)-1 as it applies to advertising and investment performance. Participants will examine the definition of an advertisement, the general prohibitions applicable to all advertising, and the specific requirements governing gross, net, hypothetical, related, extracted, and predecessor performance. The course will also review pertinent SEC Risk Alerts, Frequently Asked Questions, and common examination findings involving performance advertising. In addition, attendees will learn how investment advisory firms and investment adviser representatives can implement effective review, approval, documentation, and recordkeeping procedures designed to reduce regulatory risk and support compliance with the Marketing Rule.

Personal Life Insurance Planning examines the type of client data needed to determine minimum life insurance coverage requirements. It identifies the various lump-sum cash needs at the death of a breadwinner and provides guidelines to enable advisers to recommend life insurance in amounts that fully protect clients. It identifies typical surviving family income needs following a breadwinner's death. Advisers learn to calculate adequate survivor income and appropriate life insurance needed to provide required income. Social Security survivor benefits are discussed, including the Child's benefit, the Mother's or Father's benefit, and Widow's and Widower's benefit.

Many clients enter retirement with well-funded portfolios, thoughtful income plans, and confidence that they have “done everything right.” Yet even a strong retirement plan can be dramatically reshaped by the realities of aging: home care, family caregiving, cognitive decline, housing transitions, assisted living, memory care, hospice, estate settlement, and emotionally difficult family decisions.

This one-hour CE program uses the fictitious case study, “The $3 Million Retirement Plan That Life Rewrote,” to examine how care needs can transform a financially secure retirement over time. Attendees will explore how proactive longevity planning can help advisors identify care-related risks, evaluate funding strategies, incorporate housing and home equity decisions, support family communication, and use a practical preparedness framework before a crisis limits the client’s options.

This course prepares advisers to anticipate and respond to client incapacity and diminished financial capacity. Using case studies and the CFP Board’s planning-for-incapacity guidance, participants examine proactive aging planning, trusted contacts, powers of attorney, fiduciary and confidentiality duties, warning signs of financial exploitation, and practical processes for protecting clients while preserving autonomy.

Planning for Single Women explores the unique financial planning challenges and opportunities facing single women—whether divorced, widowed, or single by choice. Join Heather Zack, JD, LLM, MSFP, CAP® to better understand key structural risks such as longevity, income disparities, and caregiving responsibilities, and provides actionable strategies for advisors to support this underserved and high-need client segment. Through engaging case studies, the presentation covers critical planning areas including Social Security optimization, estate planning, and tax considerations, while also addressing broader themes like financial literacy, workforce participation, and closing the gender wealth gap. The goal is to equip advisors with practical tools to deliver more holistic, empathetic, and effective guidance to single female clients.