Upcoming Webinars

Financial planners are trained to design technically sound recommendations, yet many experience frustration when clients fail to follow through. This presentation reframes so-called “resistance” not as client defiance, but as meaningful data about trust, anxiety, ambivalence, and readiness for change.Drawing from financial therapy, behavioral science, and counseling psychology, Dr. Megan McCoy introduces practical tools planners can immediately apply in client conversations. Attendees will explore stages of change, cognitive dissonance, financial anxiety, trust formation, and common behavioral traps that undermine follow-through. The session also addresses couple dynamics, identity-based goal setting, and how to translate abstract financial objectives into emotionally compelling motivations.Participants will leave with concrete strategies, including active listening techniques, anxiety assessment tools, motivational reframing methods, and behavior design principles. The focus is on helping planners reduce conflict, strengthen commitment, and build durable client relationships without abandoning professional boundaries.Ideal for financial professionals seeking to deepen client engagement, improve retention, and confidently navigate emotionally complex planning situations.*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

You do not need to become a full-time content creator to make video work for growing your practice. In this session, Idea Decanter Co-founder Laura Garfield will explain how her firm has helped 2,500 financial advisors use videos to grow their businesses. Also take a peek at the playbook advisor Casey Pascuzzi, CWS®, CEO of PSE Wealth Management will share his own approach and results to help you see how video can fit into your marketing without taking all your time.Attendees will learn: Where to Start: The foundational videos that help prospects trust you before they ever reach outHow to Stay Visible: Using short-form video to show up for clients and prospects without adding major complexityWhat’s the Playbook?: How a real advisor is using video to attract more qualified prospects and better first conversations

For years, many financial advisors have viewed tax planning as the responsibility of a client’s CPA. The most successful advisors know better. Tax planning has become one of the most powerful ways to deepen client relationships, uncover planning opportunities, and demonstrate value that clients can immediately see and appreciate. Yet many advisors struggle with how to incorporate tax planning into their practice without preparing tax returns or giving tax advice beyond their expertise.Join Financial Planner Brady Bassford as he shares the tax-focused planning framework he uses to help clients make smarter financial decisions and keep more of what they earn. Drawing from the strategies outlined in Why Tax Planning Strategies Should Be Central to Your Advisory Practice, Brady will walk through five practical tax planning strategies that can create meaningful value for clients while helping advisors differentiate themselves in an increasingly competitive marketplace. In addition, Brady will provide an inside look at his comprehensive financial planning process and demonstrate how tax planning is integrated into client conversations throughout the year—not just during tax season.During this webinar, you’ll learn:Why tax planning has become one of the greatest growth opportunities for financial advisorsThe five tax planning strategies every advisor should understand and discuss with clientsHow proactive tax planning can improve retirement income outcomes and long-term wealth preservationOpportunities to identify hidden tax inefficiencies within a client’s financial planBrady’s step-by-step financial planning process and how tax planning is incorporated throughout the client journeyWays to create more meaningful client conversations and demonstrate ongoing value beyond investment managementWhy Attend?Clients rarely ask whether their portfolio outperformed by a few basis points. They do ask why they paid so much in TAXES.

No advisor can be an expert in every area of financial planning—but every advisor is expected to recognize when specialized expertise is needed. Today's clients increasingly require coordinated advice across tax planning, estate planning, insurance, long-term care, special needs planning, business succession, and other specialized disciplines. As a result, many CFP® professionals find themselves working as part of a team of attorneys, accountants, insurance specialists, and other professionals. Yet many advisors remain unclear about where their responsibilities begin, where they end, and what CFP Board expects when multiple professionals are involved in serving the same client.This session explores the ethical and practical realities of delivering comprehensive financial planning through professional partnerships. Drawing on CFP Board's guidance regarding CFP® professionals working as part of a team, the discussion will examine how FIDUCIARY obligations extend beyond investment management and continue throughout the process of coordinating advice, allocating responsibilities, communicating with other professionals, and helping ensure clients receive the services they need. The program will also examine CFP Board Code and Standards Section A.13, including the responsibilities associated with recommending, engaging, and working with additional persons on behalf of clients. Attendees will gain practical guidance on evaluating professional partners, disclosing compensation arrangements, documenting responsibilities, exercising reasonable care after a referral, and addressing situations where another professional may not be fulfilling their assigned role.Through a panel discussion featuring specialists from multiple planning disciplines, attendees will learn where clients most commonly experience planning gaps, how those gaps can affect outcomes, and what partnership models successful advisors use to deliver a more comprehensive planning experience.*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, IAR, CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The SEC’s modernized Marketing Rule significantly changed how registered investment advisers can promote their services, and regulators continue to scrutinize marketing practices closely during examinations and enforcement actions. In this session, securities attorney Michelle Atlas-Quinn will break down the key requirements of the rule and explain how advisors can structure compliant marketing programs in 2026. The program will clarify what qualifies as an advertisement under the rule, review prohibited statements that may be considered misleading, and explain the regulatory requirements governing testimonials, endorsements, and promoter relationships. Michelle will also examine the complex rules surrounding performance advertising, including the presentation of gross and net performance, the limitations on hypothetical performance, and the documentation firms must maintain to support marketing claims. The session will also address third-party ratings, social media considerations, and the expanded books-and-records obligations under the rule, while reviewing recent enforcement actions that illustrate how regulators interpret these requirements in practice.*CE/CPE Eligible: 2.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, IAR, CLU, ChFC and RICP. CPA members will earn 2.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Join Krause Agency’s Richard Rusoff, LTC Specialist, as he explores the benefits of long-term care annuities compared to traditional long-term care insurance policies. Richard will cover the core motivators behind purchasing annuities and why clients should consider pairing their annuity with LTC extended care coverage. Attendees will also learn:The key factors that impact underwriting for LTC annuitiesTax advantages associated with these policies that can benefit your clientsExamples of LTC annuity plans and productsRichard will also explore in-depth case studies illustrating LTC annuities in action. Reserve your spot now!*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, CDFA and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

A client’s credit score impacts far more than just their ability to qualify for a loan. Today, credit scores can influence: mortgage rates, insurance premiums, business financing, cash flow flexibility, retirement borrowing strategies, and even long-term wealth accumulation. Yet many financial advisors admit they do not fully understand: how FICO scores are calculated, what behaviors actually improve scores, or how to help clients avoid costly credit mistakes.Join nationally recognized credit score expert Tiffany Cross for an eye-opening webinar designed specifically for financial advisors who want to better educate and guide clients on the principles of building and maintaining exceptional credit.In this practical and highly actionable session, advisors will learn:how FICO and other major scoring models actually work,the biggest myths surrounding credit scores,how utilization ratios impact scoring,why closing old accounts can hurt credit,the real impact of late payments and collections,strategies for rebuilding damaged credit,how mortgage shopping affects scores,the differences between consumer and lender credit scores, and proactive strategies clients can use to maintain elite credit profiles over time.Tiffany will also discuss:best practices for young adults building credit,credit considerations during divorce,protecting elderly clients from fraud and identity theft,how business owners should think about personal credit,and common advisor blind spots when discussing debt and borrowing with clients.*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, CDFA and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Join us for a special bonus session covering advanced estate planning strategies, special situations, and key planning opportunities that we were unable to address during the original four-part masterclass.

Raising financially capable teens isn’t about teaching spreadsheets or rules — it’s about shaping how young people think, feel, and relate to money before habits harden. In this webinar, Certified Financial Therapist Adam Kol approaches financial education for teens and older kids through a behavioral lens, helping advisors understand how parents’ beliefs, anxieties, and communication styles quietly shape their children’s financial behaviors — often more than the lessons themselves.Advisors will explore what constructive, age-appropriate money conversations actually look like at different stages of adolescence, and how parents can move from lecturing or rescuing to coaching and collaboration. The session will also introduce practical ideas and prompts that invite teens to engage actively with money: making plans, weighing trade-offs, contributing value to the household or beyond, and experiencing the real consequences of financial decisions in a safe, supportive way.The goal is not to turn teens into miniature adults, but to help families build confidence, agency, and healthier financial relationships — skills that compound long after allowances and college tuition are behind them.*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP,  CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The tax landscape continues to evolve—and many of the most talked-about proposals could materially reshape how advisors plan for income, deductions, and long-term wealth strategies.In Beyond OBBBA, Part 2, nationally recognized CPA Larry Pon goes beyond headlines to analyze a new set of proposed tax changes often referred to as “Trump Accounts” and related initiatives. More importantly, he translates these ideas into practical financial planning considerations advisors need to understand now.This session will cover:🔹 Trump Accounts: What these accounts are intended to accomplish, how they differ from existing retirement and savings vehicles, and where they may fit (or conflict) with current planning strategies.🔹 New Deductions: Larry will explore several high-profile proposals and their real-world implications, including:No Tax on Tips – Who truly benefits and what this means for income planning.No Tax on Overtime – Planning opportunities and unintended consequences.No Tax on Car Loan Interest – How this could influence consumer behavior and debt strategies.Enhanced Senior Deduction – Planning opportunities for retirees and near-retirees.🔹 Opportunity Zones: A deeper look at Opportunity Zones in the current environment—what’s changed, what still works, and how advisors should evaluate these strategies within broader tax and investment plans.Throughout the webinar, Larry will connect each topic to actionable financial planning insights, helping advisors:Identify which clients may benefit most (and least)Anticipate planning pitfalls and compliance issuesAdjust tax-aware strategies amid political and legislative uncertainty*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, IAR, CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

More and more clients are enrolling in Medicare—and more and more are being blindsided by significantly higher Medicare premiums. In reality, the culprit is often IRMAA (Income-Related Monthly Adjustment Amount)—a little-understood Medicare surcharge that can dramatically increase Part B and Part D premiums for higher-income retirees.Join nationally recognized CPA and tax expert Larry Pon as he helps financial planners understand one of the most overlooked retirement planning challenges. Larry will explain how IRMAA is calculated, the income events that can trigger premium increases, and the planning opportunities advisors can use to help clients avoid costly surprises.You’ll also learn when an IRMAA determination can be challenged, how to properly complete Form SSA-44, and which life-changing events may qualify clients for a reduction in their Medicare premiums.During this webinar, you’ll learn:What IRMAA is and how Medicare premium surcharges are calculatedWhich income sources and planning decisions can unexpectedly trigger IRMAAHow Roth conversions, capital gains, retirement account distributions, business sales, and other transactions affect Medicare premiumsHow Medicare uses a two-year lookback period and why clients are often surprised by premium increasesWhen and how to use Form SSA-44 to appeal an IRMAA determinationWhich life-changing events may qualify for an IRMAA adjustmentStrategies to help clients manage IRMAA exposure and minimize future premium shocks

Join Meagan McGuire, CFP®, ChFC®, CSLP® and Lauryn Williams, CFP®, CSLP®, AFC® of Student Loan Planner as they walk you through the most pressing student loan challenges your clients are facing today. Through practical case studies and timely policy updates, this session will equip you with the frameworks and insights needed to deliver confident, informed guidance across a wide range of client scenarios.What You'll Learn:Using four real-world case study models, Meagan and Lauryn will break down optimal repayment strategies for clients at every stage of the borrowing lifecycle:Done Borrowing – Strategies for clients who have completed their education and are now focused on repayment optimization, refinancing decisions, and long-term payoff planning.New Borrower – How to set up clients just entering repayment for success, including plan selection, income-driven repayment enrollment, and early forgiveness pathway planning.Still Borrowing – Managing in-school borrowing strategy for clients actively pursuing advanced degrees, including how current decisions impact future repayment options.Public Service Loan Forgiveness (PSLF) – A deep dive into identifying eligible clients, tracking qualifying payments, and avoiding costly missteps that can derail forgiveness timelines.Policy Updates You Need to Know:Meagan and Lauryn will also cover the latest developments your clients are asking about, including the current status of Parent PLUS borrowers and the most recent updates to the Repayment Assistance Plan (RAP).

A quiet but powerful demographic shift is underway—and most financial advisors are underestimating its impact.Roughly 1 in 4 Americans now identify as childfree, and their financial decisions are fundamentally different from previous generations. But this isn’t just a niche planning issue—it’s a macroeconomic force that is reshaping everything from consumer behavior to housing demand, labor markets, Social Security, and retirement systems.Join childfree planning specialist Jay Zigmont for a forward-looking session that explores how this growing population is influencing the other 75%—and why advisors who ignore this trend risk falling behind.In this webinar, we’ll go beyond surface-level observations and unpack the real financial implications of a childfree society:How childfree households are accumulating, spending, and transferring wealth differentlyThe ripple effects on Social Security sustainability and workforce dynamicsWhy traditional retirement assumptions may no longer applyHow shifts in housing, healthcare, and consumption patterns are already emergingThe planning blind spots advisors face when applying family-centric frameworks to childfree clients
This is not just a cultural trend—it’s an economic transformation. If you want to stay relevant in the next decade of financial planning, you need to understand it.

Join insurance experts Barry Flagg, CFP® and Kevin Kimbrough, CFP® to learn how permanent life insurance can function as a tax-efficient asset in retirement income and wealth-preservation strategies. Through real-world scenarios, advisors will learn when policies can provide supplemental income, long-term care flexibility, and estate liquidity—while complementing Roth conversions and distribution planning.Learning ObjectivesAssess how life insurance can supplement retirement income within a tax-diversified portfolio.How Life Insurance works after you’ve exhausted your Qualified Account OptionsEvaluate the tax treatment of policy withdrawals, loans, and distributions.Compare funding designs and exit strategies for maintaining flexibility and avoiding policy lapse risk.Analyze the role of life insurance in managing longevity risk, estate liquidity, and survivor benefits.Integrate life insurance into comprehensive financial and tax-planning frameworks without compromising fiduciary independence.

As more clients consider senior living options, financial advisors are increasingly expected to guide them through both the financial and tax implications of these decisions. Continuing Care Retirement Communities (CCRCs), in particular, present unique planning opportunities—and potential pitfalls—when it comes to medical expense deductions and tax-efficient funding strategies.In this highly practical session, two leading experts—Larry Pon, CPA and Brad Breeding, CCRC Specialist—combine their expertise to help advisors confidently navigate this complex area.Brad Breeding will lay the foundation by breaking down the different types of senior living arrangements, with a focus on CCRCs. He will explain the various contract structures, key decision factors, and what advisors should understand when helping clients evaluate these communities.Building on that framework, Larry Pon will dive into the critical tax planning considerations, including:What qualifies as a medical expense under IRS rulesWhich CCRC costs may be deductible—and which are notHow to strategically use Health Savings Accounts (HSAs) to pay for expensesThe documentation requirements needed to substantiate deductionsWhat the IRS is specifically looking for in audits and compliance reviews

Many successful business owners and high-net-worth clients appear “unqualified” on paper when applying for home mortgages—reporting minimal taxable income while maintaining strong cash flow, substantial assets, and significant borrowing capacity.Traditional residential lending guidelines often fail these clients, limiting their ability to purchase, refinance, or strategically finance real estate.Join three mortgage experts to learn how Non-QM (Non-Qualified Mortgage) solutions can help your clients who report low-income but have significant assets. You’ll learn how alternative underwriting approaches—such as bank statement loans, asset-based lending, and DSCR (Debt Service Coverage Ratio) loans—can help clients secure home financing despite complex or tax-optimized income profiles.We’ll focus on real-world application, including:How to identify clients who are ideal candidates for Non-QM home financingWhen these strategies outperform conventional mortgage optionsHow to integrate Non-QM lending into broader financial and tax planning conversationsThe goal is simple: help you better serve clients who have the wealth—but not the W-2 income—to qualify for traditional home mortgages.

Join Tom Duffy, CFP® for an interactive ethics program built around real-life client scenarios that show how CFP Board’s ethical standards apply in practice—not just in theory.This CFP Board-approved course covers the Code of Ethics and Standards of Conduct, with a focus on fiduciary duty and the obligation to act in clients’ best interests. The session fulfills the 2-hour CFP® Ethics CE requirement and is also approved for CLU®, ChFC®, RICP®, and IAR CE credit.Designed for CFP® professionals who want more than a compliance-driven ethics course, this session helps you better understand your responsibilities while strengthening your ethical decision-making in day-to-day client work.

For decades, referrals were the engine that fueled advisory firm growth. While referrals still matter, today's consumers—especially younger generations—are increasingly turning to Google, podcasts, social media, and AI-powered search tools to find financial professionals. The question is no longer whether advisors should invest in marketing and public relations, but how to do it effectively. Join Financial PR & Digital Marketing Strategist Jody Lowe for a practical, action-oriented webinar designed to help financial advisors and firm leaders build a sustainable marketing and PR strategy that generates trust, attracts ideal clients, and drives long-term organic growth. Drawing on real-world examples and proven best practices, Jody will show attendees how to move beyond random marketing tactics and create a repeatable system for business development.During this session, you'll learn:Why referrals alone are no longer enough to sustain growthHow to identify and articulate a compelling differentiator for your firmThe power of earned media, public relations, podcasts, and thought leadershipHow AI and "zero-click" search are changing advisor marketingThe differences between earning leads and buying leads—and when each makes senseHow to identify high-intent prospects and improve lead qualityBest practices for converting inquiries into client relationshipsWhere AI can enhance your marketing efforts—and where it cannot replace human connectionHow much successful firms are investing in marketing and what metrics actually matterWhy organic growth has become one of the most important drivers of firm valuationAttendees will leave with a clear action plan, practical tools they can implement immediately, and a framework for building a marketing engine that compounds results over time. If you're looking to grow your firm, strengthen your brand, and attract more of your ideal clients, this webinar is for you.

For affluent families, life insurance can be the cornerstone of an effective estate plan—providing liquidity, protecting heirs, and supporting charitable intent. This session explores how life insurance can fund estate taxes, equalize inheritances, and build multigenerational wealth within a fiduciary, tax-efficient structure.Advisors will gain clarity on when to use life insurance versus other funding mechanisms and how trust-based ownership structures—such as ILITs, SLATs, charitable trusts, GRATs, and dynasty trusts—can maximize estate and income tax advantages while maintaining control and flexibility.Learning ObjectivesEvaluate when life insurance offers the most efficient solution for estate liquidity and wealth transfer.Identify opportunities to integrate life insurance within ILITs, SLATs, charitable trusts, GRATs, QPRTs, and dynasty trusts to protect assets and manage tax exposure.ILIT vs. AMLITAnalyze ownership, premium funding, and beneficiary structures to minimize estate inclusionUnderstand coordination of insurance with gifting strategies, Crummey notices, and trust administration.Collaborate with attorneys, CPAs, and estate planners to execute compliant, client-first strategies.Practical Takeaways:How to pair insurance with charitable and family trusts for flexible, tax-smart legacy plans.Estate planning case studies showing how trust design and policy type impact long-term wealth preservation.Checklists for ownership review, gift tax documentation, and policy oversight within trusts.CE/CPE Eligible: 1.5 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Self-employment tax has become one of the most aggressively examined issues in IRS audits — and recent court activity just made it even more complicated.In this timely and technical deep dive, CPA Larry Pon breaks down the rapidly evolving landscape surrounding self-employment tax for LLC members and S corporation owners — including the recent 5th Circuit case that vacated a Tax Court decision involving limited partners, and the pending case in the 1st Circuit that could further reshape the rules.If you advise business owners, this is not theoretical. This is an IRS audit priority.Why This Matters NowFor years, taxpayers have attempted to minimize SE tax exposure by: structuring LLC interests as “limited partner” positions; allocating income strategically and Paying minimal S corporation wages to reduce payroll taxThe IRS has responded aggressively — and the courts are now weighing in.With conflicting interpretations emerging across circuits, advisors must understand:What is still defensibleWhat is clearly audit baitAnd where the gray areas are narrowingWhat Larry Will CoverThe Limited Partner Exception — What It Really MeansThe statutory language of §1402(a)(13)How courts have interpreted “limited partner”Why the 5th Circuit vacated the Tax Court decisionWhat to watch in the 1st Circuit casePractical implications for multi-member LLCsIRS Audit Focus & Enforcement TrendsWhy SE tax is an enforcement priorityCommon audit triggersHow revenue agents are analyzing member participationS Corporations & Reasonable CompensationThe legal standard for reasonable compensationHow the IRS builds its caseData sources and valuation approachesCommon mistakes advisors makeStructuring compensation defensiblyPlanning Opportunities (and Landmines)When SE tax reduction strategies are supportableWhen they cross the lineDocumentation best practicesHow to advise clients in uncertain jurisdictions