Approved IAR CE Courses

This course will provide financial advisors with a comprehensive review of estate planning strategies in both low and high interest rate environments, focusing on how fluctuating Applicable Federal Rates (AFR) and Section 7520 rates shape planning opportunities. Specifically, the course will examine the advantages and limitations of techniques such as Grantor Retained Annuity Trusts (GRATs), sales to Intentionally Defective Grantor Trusts (IDGTs), Charitable Lead Annuity Trusts (CLATs), Qualified Personal Residence Trusts (QPRTs), and Charitable Remainder Trusts (CRTs). Advisors will learn how interest rate assumptions impact valuation, freeze and arbitrage strategies, and charitable deductions. The course will also address planning flexibility in mixed or changing rate environments, including loan refinancing, grantor trust powers, and strategy reviews. Through case studies and practical insights, attendees will gain the knowledge needed to guide clients in adapting estate planning techniques to evolving economic conditions and achieving optimal wealth transfer outcomes.

This course will provide advisors with a comprehensive overview of Incentive Stock Options (ISOs), including the life cycle of an option grant and the tax and planning implications of qualified versus disqualified dispositions. Specifically, the course will address key concepts such as grant and exercise dates, bargain element, holding period requirements, and advanced strategies like the AMT crossover calculation. In addition, it will explore strategies for timing exercises to minimize or avoid AMT liability, coordinating ISO exercises with tax planning goals, and evaluating considerations for both public and private company scenarios. Lastly, the presentation will highlight approaches to maximizing tax efficiency through qualified dispositions, optimizing client outcomes through tools like StockOpter, and guiding clients in balancing liquidity needs with the potential benefits of preferential long-term capital gains treatment.

This course will provide advisors with a review of the SECURE Act 2.0 that was passed in 2022 and discusses what provisions are going to be effective starting in 2025. Specifically, this course will cover the new RMD age rules and penalties, the various inherited IRA beneficiary designations and distribution requirements, and the added option for Qualified Charitable Distributions. Additionally, this course will discuss the new catch-up contributions to 401(k) plans and auto enrollment for employer retirement plans. Lastly, this course will provide advisors with best practices for advising clients on these new rules and guidelines.

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.