Approved IAR CE Courses

This course will review the unethical acts described in the NASAA's model rule for unethicalbusiness pratices of licensed investment adviser representatives, the SEC's requirements for asupervised person under its Code of Ethics rule and other common compliance requirements forinvestment adviser representatives. The course will explore several case studies.

This live 90-minute course teaches investment adviser representatives (IARs) how to perform due diligence and evaluate private investment opportunities (e.g., real estate syndications, private equity funds, etc.) within a fiduciary framework. Attendees will learn to critically assess the quality of deal sponsors, identify red flags in offering documents, analyze financial projections and deal structures, and determine client suitability for illiquid alternative investments. The content supports an investment adviser's fiduciary duty under the Investment Advisers Act of 1940 and applicable state securities laws, including the duties of care and loyalty, and is designed as an intermediate-level program, assuming participants have a baseline understanding of investment concepts and some client experience in portfolio planning. This course is submitted for IAR continuing education credit under the NASAA Model Rule on Investment Adviser Representative Continuing Education and emphasizes educational content (not product promotion) in compliance with IAR CE program requirements.

In this session, learners will take a deep dive into the IRS's Finalized Regulations through an article written by Jeffrey Levine, CPA/PFS, CFP, AIF, CWS, MSA, and Ben Henry-Moreland. In this session, Jeff and Ben highlight the impact of the finalized regulations on eligible and non-eligible designated beneficiaries. The authors go on to detail the implications of the Finalized Regulations on required minimum distributions, trusts, and annuities. The article concludes with a summary of proposed IRS regulations and the clarifications that advisors can glean from the latest IRS communications.

The Presenters provide valuable insight on the SEC's recent exam priorities, from using sub-advisers to texting with clients.

Sometimes there are situations where individuals need access to funds in their tax-deferred retirement accounts sooner than the rules allow. In fact, except for a narrow range of 'emergency' situations, the only way most individuals can access these funds without incurring a 10% early withdrawal penalty tax is by setting up 'Substantially Equal Periodic Payments (SEPP)', otherwise known as 72(t) payments. To do so, however, taxpayers must adhere to several rules that have been provided by the IRS or risk paying significant penalties. Join us at the August Kitces Monthly webinar where expert guest, Jeffrey Levine, will discuss the rules to consider and strategies to apply when helping clients who may need early access to their retirement funds.