Upcoming Webinars

Featuring Wade D. Pfau, Ph.D., CFA, RICP®, this CE-eligible webinar (IAR & CFP) examines how guaranteed lifetime withdrawal benefits can fit within a broader retirement income strategy.Drawing on historical market data spanning 1871–2024 and research developed for MassMutual, Dr. Pfau will explain how withdrawal rates, benefit-base growth, investment exposure, deferral periods, and access to assets work together to influence the amount of guaranteed income a client may ultimately receive. He will also explore how annuities with living benefits can complement non-annuity assets by reducing pressure on the rest of a client’s portfolio and potentially improving long-term growth and legacy outcomes. MassMutual’s Alex Samoila will provide an educational overview of variable annuity income options, illustrating how different designs may align with clients who have varying views about market risk, guaranteed growth, liquidity, and retirement income. Advisors will see comparisons across historical bull and bear markets and learn why the interaction among withdrawal rates, roll-ups, market performance, and client timing may matter more than any single headline feature.Key takeawaysUnderstand how Wade Pfau’s historical analysis compares different GLWB designs.Learn why withdrawal rates may matter as much as—or more than—roll-up rates.Evaluate the trade-offs among market participation, guaranteed growth, income, and liquidity.See how guaranteed income can support a broader portfolio and legacy strategy.Match different income-rider structures to clients with different retirement priorities.
*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC,  RICP, and IAR. CPA  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.

Most financial planners have only heard two versions of the reverse mortgage story — the sales pitch that glosses over the costs, and the outdated warning that treats it as a last resort for the desperate. Neither one is useful to a planner trying to serve a client well. This webinar, led by three reverse mortgage experts AND FINANCIAL PLANNERS, gives advisors the honest, three-part framework instead: how the product actually works today, the red flags that should end the conversation before an application starts, and the specific planning scenarios — backed by peer-reviewed research — where a reverse mortgage earns a real place in a retirement plan.Attendees will see the mechanics that matter for client conversations: today's HECM lending limits, the non-recourse protection that caps family risk at $0 regardless of home value, and the standby line of credit that grows whether or not the home appreciates — a feature that Harold Evensky recommended advisors use for mitigating sequence-of-return risk. Financial planners will join to share multiple examples of how their clients have used a reverse mortgage. Plus, there will be a candid discussion of when a reverse mortgage does NOT work.You'll leave able to:Explain how a reverse mortgage works today — non-recourse protection, qualification rules, and payout options — in terms a client can act onIdentify the four planning needs a standby credit line actually solves: sequence-of-returns protection, tax positioning, long-term care funding, and purchase powerApply the one-slide suitability screen used throughout the session to your own client database

2 Hours | Eligible for CFP® and IAR CEThe 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.Through clear examples and client case studies, you will learn how to advise:Clients who claim the standard deductionAffluent itemizers affected by the new limitationsRetirees eligible to make QCDsExecutives holding highly appreciated or concentrated stockBusiness owners preparing for a sale or liquidity eventYou will leave with an actionable charitable-planning checklist and timely strategies to help clients increase both the tax efficiency and impact of their giving—while making charitable planning an ongoing part of the advisor-client relationship rather than a year-end exercise.
*CE/CPE Eligible: 2.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, RICP, IAR, and CDFA. CPA and EA 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 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.

Join Mark J. Warshawsky — the economist who ran retirement and disability policy at the Social Security Administration — for a first look at his newly published analysis of what happens after the trust fund runs dry.**The Social Security retirement trust fund is on track to run out in the fourth quarter of 2032. When it does, current law calls for an automatic, across-the-board 24% cut to every beneficiary's check — the same percentage whether that retiree is living paycheck to paycheck or sitting on a multimillion-dollar portfolio. It doesn't have to happen that way, and your clients are going to want to know what does.Mark J. Warshawsky — former Deputy Commissioner for Retirement and Disability Policy at the Social Security Administration, Harvard-trained economist, and current Senior Fellow and Wilson H. Taylor Chair in Healthcare and Retirement Policy at the American Enterprise Institute — will walk through his newly published *Journal of Retirement* analysis, "What Happens When the Social Security Trust Fund Is Exhausted: Alternative Contingency Policies."In this session, you'll learn:**- Why the exhaustion date keeps moving up, and what's actually driving it — from OBBBA's tax changes to the latest CBO projections- The legal case that an across-the-board cut isn't the only option — and the two leading proposals for allocating the shortfall more fairly- Warshawsky's own net-worth-based alternative, modeled on Australia's means-tested pension — including a newly published design that drops the age restriction entirely- Why he calls his own proposal a "wealth tax" — and the specific rates it would impose- What all of this means for how you talk to clients today, years before any of it becomes law*CE/CPE Eligible: 1.5 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, and IAR. CPA 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.

Most advice about charitable giving is built on good intentions and gut instinct. Charitable giving expert Russell James J.D., Ph.D. ,  built his on evidence: a national longitudinal study that tracked older adults' charitable estate plans for years — then followed through to the actual post-mortem distributions of more than 12,000 decedents. That's not a survey about intentions; it's a record of what people actually did with their estates. In this session, Russell reveals the new and emerging trends in charitable estate planning, and — more importantly — what really moved the needle on dollars transferred to charity versus what turned out not to matter at all. If you work with clients who want to leave a legacy, or your results depend on attracting bequest donors, this session replaces assumption with evidence you can act on. Learning objectivesLearn the new and emerging trends in charitable estate planning among older adults, based on national longitudinal dataDiscover what actually drove real charitable dollars in the largest study of its kind — and what had no effect at allApply these findings to sharpen how you market to, and plan with, potential bequest donors

Many clients need current-year income tax relief after a major tax event — sale of real property or a business, a large bonus, IRA/401(k) or Inherited IRA distributions, a Roth conversion, or increased K-1 income. This webinar, led by tax lawyer Brad Gornto, covers the "reversionary" charitable lead annuity trust (iCLAT®), a strategy that delivers substantial immediate tax savings for charitably-minded clients who already support a church, donor advised fund, or private foundation.iCLATs offer two compelling benefits:First, no big check or asset transfer to charity is required to get a large current-year deduction. The client simply funds a trust — retaining fiduciary control as trustee — and makes the specified annual distributions to their preferred charities during the trust's term. Under IRC §170(f)(2)(B) and Treas. Reg. §1.170A-6(c), the client receives a deduction equal to the present value of those future distributions, in the current tax year. Second, at the end of the term, the trust's remaining assets revert back to the client tax-free.Learning Objectives:Understand this powerful, underutilized tax mitigation strategy for charitably-minded clientsRecognize the ideal client scenarios for an iCLATReview two actual iCLAT case studiesCompare iCLATs vs. donor advised funds — a "tale of the tape"

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
*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC, RICP, IAR, and CDFA. 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.

Most advisors have an opinion about marketing. Far fewer have data.Join Mark Tenenbaum from Kitces for a firsthand look at the results of the new Kitces Research report on Advisor Marketing — a study built from survey responses contributed by advisors across the industry, including Financial Experts Network subscribers. The result is one of the most current, data-driven pictures available of what advisory firms are actually doing to market themselves, and — more importantly — what's actually converting into new clients.This isn't a rehash of generic marketing advice. It's a look at real tactics, real firms, and real outcomes: what's working, what advisors think is working but isn't, and where firms are spending time and budget with little to show for it.In this session, Mark will cover:The marketing tactics advisory firms are using most — and how that's shifted in recent yearsWhich strategies show the strongest track record for actually acquiring new clientsCommon tactics that underperform expectations, and whyHow firm size, niche, and growth stage shape which tactics tend to workWhat the data suggests advisors should reconsider — or stop doing altogetherThis session is worth your time whether you're:Actively marketing and want to sharpen what's workingStruggling to get traction and need a clearer sense of where the effort should goNot currently focused on growth, but want an informed view of the landscape in case that changesMarketing decisions are often made on instinct or industry folklore. This session gives you an evidence-based starting point instead.

IRA rollover recommendations are among the most common decisions financial advisors help clients make—and they can also present significant fiduciary and compliance considerations. In this session, securities attorney Michelle Atlas-Quinn will provide an in-depth look at how financial professionals can apply their fiduciary duty when advising clients on whether to remain in an employer plan, roll assets to another employer plan or IRA, or take a distribution.Michelle will explain the key distinctions between financial advice and financial education, the conflicts of interest that can arise in rollover recommendations, and a practical seven-step Duty of Care process for evaluating a client’s alternatives. Through real-world scenarios and case studies, she’ll explore how advisors should evaluate costs, services, investment options, creditor protection, tax considerations, and client-specific needs—and why cost should be an important factor, but never the only factor.The session will also examine documentation best practices, compensation-related conflicts, directed rollover requests, and common compliance pitfalls. Advisors will leave with a practical framework for making and documenting rollover recommendations that are client-specific, well-supported, and consistent with their fiduciary responsibilities.

For families preparing for college, admissions and financial decisions are often deeply connected — and the timeline can catch even well-prepared families off guard. Early Decision is binding and typically requires committing before a family can compare financial aid offers. While Early Action preserves flexibility; it often comes with earlier FAFSA and CSS Profile deadlines than families expect. Choosing the wrong path can mean forfeiting negotiating leverage on aid, missing merit scholarship cutoffs, or locking in a school before 529 withdrawal and cash-flow strategies are fully mapped out.This session, presented by Rick Clark and Brennan Barnard — two of the most respected voices in college admissions — will break down these admissions options, explore current trends and data across the college admissions landscape (including rising application volumes, shifting yield strategies, and how colleges use ED/EA to manage enrollment and financial aid budgets), and highlight what financial advisors should know when helping families evaluate college choices, affordability, and their broader education planning strategy. Attendees will leave with a clearer framework for advising clients on when financial decisions need to be locked in relative to where a student applies.

Discover multi-year tax planning strategies, Roth conversion opportunities, and techniques to reduce federal, state, and local tax liabilities.

Learn practical approaches to strengthening estate plans, protecting assets, transferring wealth efficiently, and avoiding costly planning mistakes.

Gain insights into emerging Social Security issues and lesser-known claiming strategies that can improve client outcomes.

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.

Financial advisors and tax professionals routinely help clients establish trusts to protect wealth, avoid probate, reduce taxes, preserve privacy, and create a lasting family legacy. But what happens after assets are transferred into a trust? Many professionals are surprised to learn that moving assets into a trust can create new insurance and liability exposures that are often overlooked during the planning process. Homes, investment properties, vehicles, collectibles, watercraft, and other assets may no longer be properly insured once ownership changes. Trustees may face personal liability. Beneficiaries can encounter unexpected coverage gaps. And in some cases, theft, fraud, or fiduciary misconduct can threaten the very assets the trust was designed to protect.Join insurance expert Aryn Johnson for an eye-opening webinar that explores the intersection of estate planning and risk management.During this session, you'll learn:✓ Why trust-owned assets often require changes to existing insurance policies✓ Common insurance gaps involving homes, vehicles, valuables, and umbrella liability coverage✓ How trustee liability can create significant personal financial exposure✓ Why theft, fraud, forgery, and trustee misconduct are growing concerns for affluent families✓ The role crime insurance can play in protecting trust assets✓ Important considerations surrounding trustee liability insurance✓ Real-world examples of trust disputes, trustee theft, and fiduciary litigation✓ Practical questions every advisor should ask clients who own assets in trust✓ How to identify potential risks before they become costly claims

The financial services profession has the power to transform lives, but who is helping ensure the next generation of advisors has the support needed to enter and thrive in our industry?Join Victoria O'Tool, Executive Director of the FinServ Foundation, for an inside look at the nonprofit dedicated to expanding access to careers in financial planning and wealth management for college students across the United States.In this webinar, Victoria will share the Foundation’s story, mission, and impact over the past seven years, highlighting how its free two-year fellowship program is helping students build meaningful careers in financial services.She will also discuss the Foundation’s growing influence on students, universities, employers, and the broader industry, as well as the many ways firms, advisors, educators, and industry partners can get involved through mentorship, sponsorship, and other initiatives that support the next generation of financial professionals.Whether you're looking to give back, strengthen your firm's talent pipeline, or learn more about one of the industry's leading nonprofit organizations, this session will provide practical insights and meaningful ways to make a lasting impact.
What You'll LearnThe history, mission, and vision of the FinServ Foundation
How the Foundation's fellowship program is helping cultivate the next generation of financial planning and wealth management professionals
The impact of scholarships, university partnerships, mentorship, conference access, and career development initiatives
Ways advisors, firms, educators, and industry professionals can support and get involved in the Foundation's work
Why investing in future talent benefits advisors, firms, clients, and the profession as a whole

The first rule of tax planning has always been simple: defer taxes as long as possible. But a growing body of academic research complicates that advice. Some studies show real benefits to taking early distributions from tax-deferred accounts, while others point to Roth conversions as a way for early-stage retirees to capitalize on temporarily low marginal tax rates. The trouble is, most of this research treats the two strategies in isolation — a simplification that makes the math tractable, but doesn't reflect how retirees actually plan.In this session, Dr. Jim DiLellio presents a single-period non-linear programming model that breaks down that isolation, analyzing tax-deferred distributions and Roth conversions together rather than separately. The result is a striking finding: thanks largely to the progressive structure of the U.S. income tax system, multiple — very different-looking — decision paths can lead to equivalent after-tax wealth outcomes.For financial planners, this isn't just an academic curiosity. It's a practical lens for evaluating the FinTech tools already in use, untangling a genuinely complex area of practice, and better managing the longevity and market risks tied to these decisions.

Nonprofit capital campaigns demand a compelling narrative and a thoughtful communications strategy that inspires donors, engages stakeholders, and safeguards organizational trust. In this webinar, Cass Bailey, CEO of Slice Communications, and Rick Peck, CFP®, CAP®, ChFC®, philanthropy advisor and founder of The Philanthropy Guy®, explore how nonprofit leaders can build momentum for major fundraising initiatives through strategic storytelling and stakeholder engagement. Attendees will learn how to develop a strong case for support, tailor messaging to key audiences, and navigate communications challenges that can arise during capital campaigns. Financial advisors, philanthropic consultants, and nonprofit professionals will gain practical insights to help organizations strengthen donor confidence and achieve fundraising success.Agenda:Building a compelling campaign narrative that inspires actionTailoring communications for donors, board members, media, and community stakeholdersCapital Campaigns Readiness Checklist

Many clients spend years faithfully paying insurance premiums without ever stopping to ask a simple question: “Does this coverage still fit my life?”The answer may surprise them. In a recent real-world example, a family saved more than $2,000 annually simply by conducting a comprehensive review of their insurance policies. Yet the greatest risk isn’t overpaying—it’s discovering after a claim that critical coverage gaps exist. (Source: NerdWallet)Join insurance expert Aryn Johnson for an eye-opening webinar that will help financial advisors understand why an annual insurance review should be a key part of every client’s financial planning process.During this session, you’ll learn:• Why insurance should never be treated as a “set it and forget it” purchase• The life changes that often trigger the need for coverage updates, including marriage, divorce, retirement, home renovations, business ownership, and growing family responsibilities• How outdated policies can leave clients exposed to significant financial risk• Common opportunities to reduce premiums through discounts, bundling strategies, deductible adjustments, and policy restructuring• Important coverage gaps that are frequently overlooked in home, auto, life, umbrella, and health insurance policies• Questions every advisor should encourage clients to ask during an annual insurance review• How advisors can identify insurance planning opportunities without selling insurance productsWhether your clients are concerned about rising premiums, protecting newly acquired assets, or ensuring their family’s financial security, this webinar will provide practical strategies to help them optimize coverage, reduce unnecessary costs, and strengthen their overall financial plan.A simple annual insurance checkup could save clients thousands of dollars—or prevent a costly mistake when they need protection most.

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.

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

Drawing on empirical research from the Donor-Advised Fund Research Collaborative (DAFRC)—including focus groups and survey responses from 669 financial advisors—this presentation delivers an in-depth analysis of how, when, and why wealth advisors incorporate Donor-Advised Funds (DAFs) into their practice. Led by Erinn Andrews (Founder and CEO of GiveTeam), one of the researchers and co-authors of the report and Danny Anderson, CFA, CFP®, CEPA, Partner at Longwise Wealth Partners, this session explores the primary drivers, perceived barriers, and behavioral habits that differentiate high-performing advisors in charitable planning.Attendees will examine key findings across client wealth tiers, learn how personal advisor characteristics (such as personal DAF usage and personal fulfillment) directly impact recommendation rates, and identify actionable strategies to bridge the charitable engagement gap.Learning Objectives:By the end of this presentation, participants will be able to:Identify Key Drivers and Vehicle Benefits of DAFs: Analyze the technical, strategic, and personal motivations—ranging from tax efficiency and complex asset donations to client values and relationship-building—that lead advisors and high-net-worth clients to select DAFs over other giving vehicles.Recognize and Overcome Common DAF Barriers: Recognize and address top client concerns with DAFs—such as the irrevocable nature of gifts, rule complexity, and grantmaking restrictions.Benchmark Advisor Practice Behaviors: Evaluate personal practice habits against survey benchmarks—including personal DAF usage, fulfillment-driven advising, and peer mentorship—to accelerate proficiency in serving high-net-worth donors.

Learning Objectives• Compare Traditional and Roth eligibility, funding, and tax-treatment rules.• Determine whether an IRA contribution is permitted, deductible, nondeductible, excess, or subject to correction.• Calculate and document nondeductible IRA basis and explain its effect on future conversions and distributions.• Diagnose common IRA funding errors and identify the appropriate correction path.• Apply contribution rules to married couples and clients participating in employer plans.

Learning Objectives• Compare a transfer, direct rollover, indirect rollover, Roth conversion, and in-plan Roth transaction.• Evaluate whether assets should remain in an employer plan or move to an IRA using tax, legal, investment, and client-specific factors.• Calculate the taxable portion of a Roth conversion when IRAs contain pretax and after-tax amounts.• Determine whether a Backdoor or Mega Backdoor Roth strategy is operationally available and appropriate.• Diagnose common rollover and conversion errors and identify available correction procedures.

Learning Objectives• Determine the income-tax and additional-tax treatment of distributions from Traditional and Roth IRAs• Evaluate operational procedures for rollovers to and from employer plans• Match common early-distribution situations with the applicable statutory exception.• Calculate and aggregate lifetime RMDs under the appropriate account-specific rules.• Evaluate whether a QCD or another charitable-giving strategy better supports a client’s objectives.• Correct missed RMDs and identify related reporting and documentation requirements.• Coordinate retirement account withdrawals with tax brackets, Social Security, Medicare premiums, and charitable planning.

Learning Objectives• Classify beneficiaries under the post-SECURE Act framework.• Determine the applicable inherited-account distribution period using the owner’s date of death, required beginning date, account type, and beneficiary classification.• Compare the inherited-account options available to surviving spouses.• Evaluate the consequences of naming individuals, trusts, estates, or charities as beneficiaries.• Identify when annual distributions may be required during a 10-year payout period.• Diagnose common beneficiary-designation and post-death administration errors before irreversible action occurs.