Annuities inside trusts can be powerful—or pointless—depending on the structure. This master's-level session explores the mechanics of IRC 72(u), the critical differences between revocable and irrevocable trust treatment, and specific scenarios where annuities enhance wealth transfer and income planning. Through detailed case studies and technical walkthroughs, attendees will learn how to identify the right opportunities, avoid common pitfalls, and confidently integrate annuities into irrevocable trust strategies for clients with complex estates.  By the end of this session learners will be able to: Participants will be able to explain the application of IRC §72(u) and evaluate how annuity taxation differs when owned by individuals versus trusts.  Participants will be able to compare the treatment of annuities in revocable and irrevocable trusts and assess implications for income and estate planning.  Participants will be able to evaluate when annuities may enhance wealth transfer and income planning within complex estate structures.  Participants will be able to identify common structuring pitfalls and apply appropriate design considerations when integrating annuities into irrevocable trust strategies.    Read more

For ultra-high-net-worth families and successful business owners, the underwriting environment is changing faster than most planning teams realize, as new data sources, AI-driven tools, and expanded large-case capacity collide with mounting political, fiscal, and tax pressures on sophisticated planning structures. This discussion will decode how health and financial underwriting are evolving at the top end of the market, what that means for large face amounts, premium financing, and complex business cases, and how advanced planners can reframe their process, expectations, and client communication so they navigate underwriting faster, with fewer surprises, and with plans that are better positioned for the next wave of regulatory and tax change.  By the end of this session learners will be able to: Participants will be able to analyze evolving medical and financial underwriting factors and evaluate their impact on insurance availability, pricing, and structure.  Participants will be able to assess how emerging data sources and technologies influence underwriting decisions and associated risks.  Participants will be able to evaluate underwriting considerations in complex cases, including large face amounts, premium financing, and business-related coverage.  Participants will be able to apply a proactive framework to align underwriting expectations, client communication, and overall planning strategy.    Read more

Life insurance still provides an integral role in estate, retirement and wealth transfer tax planning, regardless of the recent One Big Beautiful Bill Act of 2025 permanent estate tax changes.  In the Ultra High Net Worth space, the proliferation of the use of Private Placement Life Insurance (PPLI), has renewed interest in utilizing private split dollar planning to achieve desired results in implementation.  While interest rates are no longer at historical lows, so the financial leverage is not as robust, the use of private split dollar (and third-party bank premium financing) to facilitate substantial life insurance premium payments continues to show resilience and demand.  In the employer-employee arena, split dollar continues to serve a role in deferred compensation and executive benefit planning to attract and retain key executives and other individuals.   This tool is equally available, with some different planning hurdles, in the non-profit and exempt organization world.  This program is designed to provide advisors with an understanding of the basic features of, and variations, in split dollar life insurance planning with key updates in these three different planning worlds.  We hope to provide those advisors who have not previously worked in this space, core knowledge of the emerging opportunities that exist for their clients to consider based on their needs and objectives.    By the end of this session learners will be able to: Participants will be able to describe the fundamental structures and variations of split dollar life insurance arrangements across private, employer-employee, and nonprofit contexts.  Participants will be able to analyze the tax and regulatory considerations associated with split dollar planning, including current interest rate and legislative impacts.  Participants will be able to evaluate when split dollar strategies, including premium financing and PPLI structures, may be appropriate within estate, retirement, and executive benefit planning.  Participants will be able to compare the risks, benefits, and design trade-offs of split dollar arrangements in different client scenarios.    Read more

Tax changes are one of the biggest risks in your client’s legacy plans. In this session, Becky Swansburg, CEO of Stonewood Financial and author of The Road Less Taxed, will help you structure powerful tax-free legacy strategies that protect your clients from changes – both in life and in Washington.  By the end of this session learners will be able to: The difference between situational tax changes and legislative tax changes – and why your client’s legacy approach needs to address both  What could be ahead for IRMAA, estate taxes, income taxes, and retirement savings accounts – and how to protect your clients and their heirs  The best structures to diversify the tax status of your client’s legacy approach – without overpaying in taxes and government fees  How to discuss changes from Washington with your clients – without getting political    Read more

Private credit has moved from a niche allocation to a core consideration for clients with sophisticated planning needs, but in 2026, the focus has shifted to discipline, liquidity, and manager selection as the market has matured.    This session provides an implementation-focused framework for advanced planners, including how to set client expectations around liquidity, evaluate complex structures, and conduct due diligence that stands up with sophisticated clients and their advisors across fees, valuation, and transparency.  By the end of this session learners will be able to: Participants will be able to evaluate the characteristics, risks, and income profiles of private credit investments within a diversified portfolio.  Participants will be able to assess liquidity constraints and establish appropriate guardrails when incorporating private credit into client portfolios.  Participants will be able to analyze key due diligence factors, including manager selection, fee structures, and valuation methodologies.  Participants will be able to explain how private credit strategies can be integrated with insurance-based planning to support income and risk management objectives.    Read more

In order to receive the CFP Board granted CE for a specific session, participants must verify attendance at the beginning of the session and submit the CE Knowledge Check form within 30 minutes of session completion.   Both attendance verification and knowledge check submission will require the use of QR codes. If you anticipate you will require assistance in order to successfully meet the reporting requirements, you must see the Finseca staff member assigned to your breakout room BEFORE the start of the session.   Upon successful completion, the Finseca team will provide you with a certificate of completion within 7 business days of the end of the conference.   By the end of this session learners will be able to: Participants will be able to analyze the financial impact of life insurance and long-term care scenarios using quantitative comparisons.  Participants will be able to evaluate the role of insurance in addressing income replacement, longevity, and healthcare-related risks.  Participants will be able to apply simple financial calculations to illustrate trade-offs between insured and uninsured outcomes.  Participants will be able to communicate insurance concepts using objective, data-driven explanations that support client understanding.    Read more