AICPA Personal Financial Planning (PFP)

Guest: Ellen Bruno, CPA/PFS, CGMA In this episode, Ellen Bruno, CPA/PFS walks through the regulation best interest, Form CRS and the standard of conduct for investment advisers. She answers the questions: What does the term solely incidental mean? What is the impact on dually-registered investment advisers? What is the RIA fiduciary duty? What is the customer relationship summary? And what are the compliance requirements? Access the related resources from this podcast: Slides from this podcast The CPA's Guide to Investment Advisory Business Models Statement on Standards in Personal Financial Planning Services SEC Regulation Best Interest: The Broker-Dealer Standard of Conduct The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Bob Keebler, CPA/PFS & David Cahoone, JD, LLM Category: Technical In this episode, Bob Keebler, CPA/PFS discusses the planning strategies related to the proposed SECURE Act using charitable remainder trusts (CRTs) as beneficiaries as IRAs to simulate a stretch IRA. He answers the questions: When the SECURE Act becomes law, what happens to the stretch IRA as we know it today? If the stretch IRA is gone for most descendants, is there any hope for continued life stretch-out? Is a stretch-out only a tax deferral strategy or is there more to it? How would a CRT be structured to receive retirement benefits? What are the tax consequences of naming a CRT of a retirement plan beneficiary? And more! Access the related resources from this podcast: Impact of Tax Reform on Planning Toolkit H.R.1994 - Setting Every Community Up for Retirement Enhancement Act of 2019 The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Paula McMillan, CPA/PFS, CGMA, Senior Financial Advisor at Stearns Financial Group Category: Technical "Widow" can feel like a 4-letter word. In this episode, Paula McMillan, CPA/PFS gives an overview of the unique financial issues and challenges that women face as a surviving spouse and your role as their CPA adviser in helping them with their financial life plan and make sound financial decisions. She answers the questions: What are the actions and words you can use when interacting with your client who has just lost their spouse? What are the complex financial issues that widowed women face? How can you build trust with your women clients and support them so that you can help them through this transition? Access the related resources from this podcast: Broadridge Advisor's Women's resource center (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. Retirement planning podcast series by Paula McMillan Don't miss the other episodes in this series, Women & Wealth: Her Unique Needs: Women taking the reins: financial influence on the move Breadwinner women: sandwiched between career, children, and caregiver Women navigating divorce: independence and finances Widow can feel like a 4-letter word: supporting the surviving spouse The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Bob Keebler, CPA/PFS & Bob Gordon Category: Technical In this episode, Bob Keebler, CPA/PFS interviews Bob Gordon of Twenty-First Securities Corporation about the planning strategies in an ultra-low interest rate environment. He answers the questions: What are the unique investment opportunities when interest rates are very low? What special election can taxpayers make to reduce taxable income with bond premiums? What tax arbitrage opportunities exist when rates are low? What does it mean to have negative interest rates? Access the related resources from this podcast: Broadridge Advisor's client alerts on market volatility (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Paula McMillan, CPA/PFS, CGMA, Senior Financial Advisor at Stearns Financial Group Category: Technical In this episode, Paula McMillan, CPA/PFS gives an overview of the unique financial issues and challenges that women face when navigating divorce and your role as their CPA adviser in helping them with their financial life plan and make sound financial decisions. She answers the questions: What are the complex financial issues that women face when navigating divorce? What are some key tenants you can share with your clients when they are navigating divorce, independence and finances? How can you be an indispensable adviser for your clients when they are navigating divorce? Access the related resources from this podcast: Broadridge Advisor's Women's resource center (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. Retirement planning podcast series by Paula McMillan Don't miss the other episodes in this series, Women & Wealth: Her Unique Needs: Women taking the reins: financial influence on the move Breadwinner women: sandwiched between career, children, and caregiver Women navigating divorce: independence and finances Widow can feel like a 4-letter word: supporting the surviving spouse The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Bob Keebler, CPA/PFS & Dr. Robert LeClair Category: Technical In this episode, Bob Keebler, CPA/PFS interviews Dr. Robert LeClair about the recent market volatility and the lower interest rate environment, including: What is an inverted yield curve? What is the significance of an inverted yield curve? What defines a recession? What are the key indicators to look for when recession may be on the horizon? Access the related resources from this podcast: Broadridge Advisor's client alerts on market volatility (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at https://www.aicpa.org/interestareas/personalfinancialplanning.html to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app

Guest: Paula McMillan, CPA/PFS, CGMA, Senior Financial Advisor at Stearns Financial Group Category: Technical In this episode, Paula McMillan, CPA/PFS gives an overview of the unique financial issues and challenges that women face and your role as their CPA adviser in helping them with their financial life plan and make sound financial decisions. She answers the questions: What are the pressures facing women who are breadwinners? What are the complex financial issues that these women face? How can you help them navigate financial decisions? Access the related resources from this podcast: Broadridge Advisor's Women's resource center (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. Retirement planning podcast series by Paula McMillan Don't miss the other episodes in this series, Women & Wealth: Her Unique Needs: Women taking the reins: financial influence on the move Breadwinner women: sandwiched between career, children, and caregiver Women navigating divorce: independence and finances Widow can feel like a 4-letter word: supporting the surviving spouse The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at https://www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! Just search for "AICPA Personal Financial Planning" on any Apple, Android or Windows device from your web browser or favorite podcast app.

Guest: Paula McMillan, CPA/PFS, CGMA, Senior Financial Advisor at Stearns Financial Group Category: Technical In this episode, Paula McMillan, CPA/PFS gives an overview of the unique financial issues and challenges that women face and your role as their CPA adviser in helping them with their financial life plan and make sound financial decisions. She answers the questions: What are the common attributes of women and money? What are the complex financial issues that women face? How can you build trust with your women clients? Access the related resources from this podcast: Broadridge Advisor's Women's resource center (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms. Retirement planning podcast series by Paula McMillan Don't miss the other episodes in this series, Women & Wealth: Her Unique Needs: Women taking the reins: financial influence on the move Breadwinner women: sandwiched between career, children, and caregiver Women navigating divorce: independence and finances Widow can feel like a 4-letter word: supporting the surviving spouse The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits.

Guest: Samuel Adams, CEO, Vert Asset Management Category: Technical In this episode, Samuel Adams, CEO, Vert Asset Management discusses sustainable investing and answers the questions: How do you talk with your clients about sustainable investing? What does the investment planning process look like? Then how do you recommend and/or implement sustainable investment portfolios for your clients? How can sustainable investing impact your business? Access the related resources from this podcast: Vert Asset Management – expand your understanding of sustainable investing Vert's position paper, 'Sustainable Investing: From Niche to Normal' Investment planning resources (from the AICPA PFP Section) Investment planning certificate, part of the PFP certificate program Don't miss the other episodes in this series: What is sustainable investing? Why is it important for your clients? How can you advise your clients? The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! And leave us a review so we can continue bringing valuable and relevant content to you.

Guest: Samuel Adams, CEO, Vert Asset Management Category: Technical In this episode, Samuel Adams, CEO, Vert Asset Management discusses sustainable investing and answers the questions: What are your clients' motivations for sustainable investing? What are advisers' motivations for sustainable investing? What opportunities do advisers have to become thought leaders for their clients? Access the related resources from this podcast: Vert Asset Management – expand your understanding of sustainable investing Vert's position paper, 'Sustainable Investing: From Niche to Normal' Investment planning resources (from the AICPA PFP Section) Investment planning certificate, part of the PFP certificate program Don't miss the other episodes in this series: What is sustainable investing? Why is it important for your clients? How can you advise your clients? The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits. Don't miss an episode – subscribe to our podcast series on iTunes or Pod-o-Matic! And leave us a review so we can continue bringing valuable and relevant content to you.