Approved IAR CE Courses

This course will address several of the regulatory, legal, and operational risks that arise when SEC-registered and state-registered investment advisers provide tax planning, tax advice, or income tax return preparation services. The course will cover fiduciary duty, Form ADV disclosure, conflicts of interest, scope-of-service limitations, coordination with CPAs and attorneys, Circular 230 considerations, tax preparer obligations, IRC Section 7216 consent requirements, privacy/cybersecurity obligations, and best practices for policies, procedures, client disclosures, and engagement letters.

The SECURE Act's elimination of the 'stretch IRA' for most non-spouse beneficiaries has created new challenges and opportunities for financial advisors guiding clients through wealth transfer. Under the 10-Year Rule, impacted beneficiaries must fully deplete inherited retirement accounts within a decade, often resulting in compressed distribution windows and increased tax liabilities.In this webinar, Jeff Levine explores how to navigate these complexities through proactive and post-inheritance planning. Attendees will learn how to distinguish between different beneficiary types, apply strategic distribution timing, and evaluate techniques such as Roth conversions, disclaimers, and changes to beneficiary designation. Using a variety of examples, Jeff emphasizes the core principle of paying taxes when rates are lowest to maximize after-tax legacy outcomes while also being aware of the impacts each strategy could have on other facets of a client's financial life.

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.

The OBBBA did not make charitable planning less valuable—it made the choice of what to give, when to give, and how to give it more important than ever.

Beginning in 2026, many non-itemizers will gain a new deduction for qualifying cash gifts, while itemizers will face a new 0.5% of AGI floor and high-income taxpayers may receive less value from their charitable deductions. These changes make personalized planning essential for clients at every income level.

In this practical, advisor-focused webinar, you will learn how to help clients select the most tax-efficient assets, timing, and charitable-giving strategies under the new rules. We will compare cash gifts with appreciated securities, explain when bunching still works, examine the continued power of Qualified Charitable Distributions, and show when donor-advised funds remain valuable—and when another approach may produce a better result.

The program will also address common annual-giving mistakes, documentation requirements, employer matching gifts, charitable planning during Roth-conversion or unusually high-income years, and advanced strategies involving charitable remainder trusts, charitable lead trusts, charitable gift annuities, real estate, and closely held business interests.

This course develops the investment adviser representative's ability to manage
investment decisions for after-tax outcomes. It builds a working model of how
investment income is taxed under current law, then works through the
tax-management toolkit — asset location, loss and gain harvesting, vehicle
selection, charitable giving, and Roth conversions — quantifying each
technique rather than asserting its value, and closes on the process and
professional boundaries that govern tax-aware advice.

It is written for advisers who already understand portfolio construction and
who serve clients holding assets across taxable, tax-deferred, and tax-free
accounts. Content reflects federal law as of the 2026 tax year, including the
individual-investor provisions of the One Big Beautiful Bill Act of 2025 and
the IRS inflation adjustments published in Revenue Procedure 2025-32.