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DECEMBER 2025 ISSUE

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Advisor News Insight

News • AFRs • Tools • Requirements • Featured • CE

Merry Christmas

Merry Christmas & Happy Holidays
from All of Us at B.E.S.T.!

INDUSTRY NEWS

NEW 2026 Federal Income Tax and
Social Security & Medicare Guides

Our Federal Income Tax Guide is a comprehensive resource for staying up-to-date on tax rates and regulations (includes OBBBA). Our Social Security & Medicare Reference Guide is a comprehensive resource for Social Security and Medicare information. (No personal or business emails required for download.)

Download tax guide

Download reference guide

Tax Planning

2025 End-of-Year Tax Planning Under OBBBA: Roth Conversions, Charitable Contributions, QBI Planning, And More

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, largely serves to extend and modestly expand several provisions of the 2017 Tax Cuts and Jobs Act (TCJA), providing advisors and their clients with a clearer tax planning landscape heading into 2026. While many of the most impactful provisions – such as the enhanced State And Local Tax (SALT) deduction and new below-the-line deductions for tips and overtime – are already in effect for 2025, OBBBA still introduces several nuanced planning opportunities with looming year-end deadlines, offering advisors an opportunity to help a variety of clients before the end of 2025. (Ben Henry-Moreland, CFP®, EA, Senior Financial Planning Nerd, Kitces.com, 11/05/2025)

Charitable Planning

Charitable Giving Just Changed—Here’s How to Navigate Year-End (Individuals)

On July 4, 2025, Congress passed the awkwardly named “One Big, Beautiful Bill Act.” For donors, the changes are straightforward: non-itemizers get a meaningful above-the-line deduction, itemizers face a small floor before charitable deductions begin, and the 60% of AGI limit for cash gifts to public charities is now permanent. That mix creates planning opportunities—and a few traps—as we head toward December 31. (Ellis McGehee Carter, Attorney J.D., LL.M. in Taxation, Caritas Law Group P.C., 11/03/2025)

Education Planning

How Divorce Impacts College Financial Aid

Helping children get into college can be draining and complicated. As unpleasant as the experience can be, it can be even trickier for divorced households. In recent years, various changes have affected divorced parents seeking financial help for college. This article’s focus will be on some of the key changes and how families can potentially avoid being penalized by them. (Lynn O'Shaughnessy, Columnist: College Planning, WealthManagement.com, 10/17/2025)

State Tax Treatment of 529-to-Roth IRA Rollovers

The SECURE 2.0 Act provision permitting 529 funds to be rolled over to Roth IRAs. Because of this new law, parents and grandparents can fund 529 plans without worrying as much about having to pay taxes and penalties if the funds aren’t used for qualified education expenses. But this rollover opportunity comes with several restrictions. (Ian Berger, JD, IRA Analyst, Ed Slott and Company, LLC, 10/13/2025)

Status Board: State Income Tax Treatment on 529 Distributions to Roth IRAs

States differ in their treatment of 529-to-Roth IRA rollovers. Of course, this isn’t an issue for the 9 states that have no state income tax to begin with: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. (Note that Washington state taxes some long-term capital gains.) The following information comes from a very useful website run by Paul Curley, CFA and is current as of September 17, 2025. (Paul Curley, CFA , Executive Director, ISS Market Intelligence, 11/15/2023)

IRA Planning

Good Reasons to Name a Trust as IRA Beneficiary

Many estate planning experts would say, a trust should not be named as beneficiary of an IRA unless there is a legitimate reason to do so. And there are valid reasons to name trust as IRA beneficiary. Good reasons to name a trust as IRA beneficiary are discussed in this article. (Andy Ives, CFP®, AIF®, Ed Slott and Company, LLC, 10/15/2025)

Long-Term Care Planning

Genworth Returns to Active Long-Term Care Insurance Sales

Genworth is making its first effort to write significant amounts of individual long-term care insurance since early 2016. The Richmond, Virginia-based company’s CareScout Insurance Company subsidiary is starting to sell a new CareScout Care Assurance LTCI policy through distributors in 35 states.

The policy will be available to consumers ages 45 through 65 and offer $50,000 to $250,000 in total LTC benefits. The product is available with annual compound inflation protection options that can increase coverage by up to 1%, 3% or 5% per year. Insureds will get access to Genworth’s new LTC provider network. (Allison Bell, Senior Reporter, ThinkAdvisor and BenefitsPRO, 10/01/2025)

Social Security Planning

As 2026 Social Security COLA Wait Continues, Research Shows Use of ‘Wrong Index’ Costly for Seniors

A new analysis from The Senior Citizens League shows how the average senior has been hurt by the government using “the wrong price index” to calculate the annual COLA. The Senior Citizen’s League finds using the CPI-W instead of the CPI-E has cost retired seniors $5,000 since 1999. ( Brian Anderson, Editor-in-Chief, 401(k) Specialist , 10/17/2025)

Hedging the Risk of a Long-than-Expected Life: The Value of a Social Security Bridge Strategy

This recent white paper from the Bipartisan Policy Center (released July 2025) explores the virtues of Social Security “bridge” strategies, drawing insights from its former chief economist Jason Fichtner. Delaying claiming Social Security benefits, as the report details, is a powerful strategy that many Americans could use to maximize financial wellness in the face of significant uncertainty and risk. Delaying, however, comes with costs and is not well understood by the general public, leading to behavioral challenges that must be addressed by advisors recommending the strategy. (Emerson Sprick, Director, Retirement and Labor Policy, Bipartisan Policy Center, 07/11/2025)

Read more | Download White paper

Social Security Announces 2.8 Percent Benefit Increase for 2026

Social Security benefits and Supplemental Security Income (SSI) payments for 75 million Americans will increase 2.8 percent in 2026. On average, Social Security retirement benefits will increase by about $56 per month starting in January. (Social Security Administration (SSA), 10/24/2025)

ASSUMED FEDERAL RATES (AFRs)

§7520 Rate for December is: 4.60%

Assumed Federal Rates

ADVISOR TOOLS

Free 2026 Federal Income Tax and
Social Security & Medicare Reference Guides

Our free Federal Income Tax and Social Security & Medicare Reference guides are indispensable resources. The Federal Income Tax Guide keeps you updated on tax rates and regulations, ensuring you provide your clients with the latest insights. (Updated with OBBBA.) Meanwhile, the Social Security & Medicare Reference Guide equips you with comprehensive information to navigate these critical topics, enhancing your advisory services and benefiting your clients’ financial well-being. (No business or personal information required for download.)

Download tax guide

Download reference guide

Financial / Insurance Calculators & Websites

Discover a wealth of online calculators and informational websites tailored to your needs. Our extensive resources cover essential areas such as financial planning, retirement calculations, investment analysis, and insurance needs assessment, empowering you to provide comprehensive guidance and services to your clients.

STATE REQUIREMENT UPDATES

Stay Up-to-Date on Your
State Insurance CE Requirements

Easily access vital information about state insurance license renewal dates, continuing education (CE) requirements, and more by visiting our State Requirements page. Stay informed and streamline your compliance process with this valuable resource.

View updates here

FEATURED COURSE(S)

CE Credits

Meet Your Mandatory CE Requirements

Course Spotlight: “Wealth Management and Ethical Practices”

Course Summary: This advanced-level continuing education course is designed to equip licensed financial and insurance professionals with the tools, strategies, and ethical considerations necessary to advise high-net-worth (HNW) and ultra-high-net-worth (UHNW) clients. The course explores comprehensive wealth management techniques including tax planning, estate and legacy planning, charitable giving strategies, risk management, retirement income distribution, and the ethical responsibilities of advisors working with affluent clients.
CE Credit Hours:

State Insurance: up to 23 hours for State Insurance.
(varies by state)
Professional Designations:

20 hours for CFP®
20 hours for IWI (CIMA® / CPWA® / RMA®)

IAR: 12 hours (split-course)

6 hours of Products and Practices
6 hours of Ethics and Professional Responsibility

Format(s): Self-Study
Audience: Financial and Insurance Professionals

Online CE course

Self-Study CE courses

B.E.S.T. CE PROGRAMS

CFP® Ethics CE Webinar

Join Us for Our Upcoming Live Webinar and
Meet Your 2-hr CFP® Ethics CE Requirement.
No exam required!

Also approved for 2 CE credit hours of CIMA®/CPWA®/RMA® and IAR Ethics.

When: Thursday, December 11, 2025	Where: 2-hour Live webinar (GoToWebinar platform)
Time: 2:00 p.m. - 4:00 p.m. ET	Price: See detailed pricing options below.

2-hour live webinar presentation: Ethic CE CFP Boards Revised Code and Standards Ethics for CFP Professionals (Course#: 277681) - No exam required.

This webinar is approved by the Certified Financial Planner Board of Standards, Inc. and fulfills the requirement for CFP Board approved Ethics CE. It is designed to educate CFP® professionals on CFP Board’s new Code of Ethics and Standards of Conduct. This webinar presentation does NOT include state insurance CE credit.

Pricing Options

License Type(s)	Cost		License Type(s)	Cost
CFP® credit ONLY:	$61.50		CFP® credit PLUS IAR credit:	$92.50
IWI credit ONLY:	$59.00		IWI credit PLUS IAR credit:	$90.00
IAR credit ONLY:	$65.00		CFP® credit PLUS IWI credit PLUS IAR credit:	$117.50
CFP® credit PLUS IWI credit:	$86.50

NOTE: Additional fee includes CFP Board fee of $1.25 per credit hour/per student. If you add IAR CE credits, there is also an additional IAR’s governing board filing fee of $3.00 per credit hour/per student. (IAR CE credits are approved in the states that have adopted the NASAA Model Regulations.)

Registering includes the following three web pages: (each may open in a separate window)

Payment: Enter your payment information. A detailed breakdown of costs and fees will appear before you confirm your payment.
Attendee Registration: Fill out the Attendee Registration form to provide your contact details and any other information necessary to receive your CE credit.
GoToWebinar Registration: Enter your First Name, Last Name and Email Address, then click the ‘Register’ button to complete registration for the live webinar.

NOTE: Do not close any of your web pages / browsers
until you are completely done registering. (SEE ABOVE.)

CFP®: This program fulfills the requirement of CFP Board approved Ethics CE. This program is designed to educate CFP® professionals on CFP Board’s new Code of Ethics and Standards of Conduct, which is effective July 1, 2024.

IWI: Investments & Wealth Institute® (IWI) has accepted this CFP® Ethics webinar for 2 hours of CE credit towards the IWI certifications. (CIMA®, CPWA® and RMA®)

NASAA (IAR) Disclaimer: “NASAA does not endorse any particular provider of CE courses. The content of the course and any views expressed are my/our own and do not necessarily reflect the views of NASAA or any of its member jurisdictions.”

IAR Ethics Virtual Super CE Program

NO WEBINAR AVAILABLE THIS MONTH.
(2026 schedule coming soon.)

“NASAA Reminder for Investment Adviser Representatives: IARs must complete IAR CE courses and IAR CE Providers must report those course completions to FINRA before the CRD system shutdown at 4 p.m. ET on December 26 to ensure IAR CE credits are applied before the end of the year. Avoid any impact to your IAR registrations by finishing your coursework well ahead of the deadline. For more details, click here.”

NASAA Disclaimer: “NASAA does not endorse any particular provider of CE courses. The content of the course and any views expressed are my/our own and do not necessarily reflect the views of NASAA or any of its member jurisdictions.”

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Please note that this newsletter comprises information gathered from various web-based sources, and B.E.S.T. does not assert authorship of the material unless explicitly mentioned. The articles contained herein are copyrighted by their respective publishers. While we have taken measures to verify the functionality of all included links, we cannot guarantee their continuous operation, as publishers may relocate or remove content.

It is important to understand that B.E.S.T. neither endorses nor assumes any responsibility or liability for the accuracy, content, completeness, legality, or reliability of the material linked to in this newsletter. The opinions expressed within this newsletter belong solely to the author and do not necessarily represent the viewpoints of B.E.S.T.

Readers are strongly encouraged to rely on the information provided herein ONLY AFTER conducting their independent review of its accuracy, completeness, effectiveness, and timeliness.

THIS NEWSLETTER SERVES SOLELY FOR INFORMATIONAL PURPOSES AND
DOES NOT CONSTITUTE INVESTMENT, TAX, ACCOUNTING, OR LEGAL ADVICE.

B.E.S.T. INFORMATION / SERVICES

B.E.S.T. Links

	Corporate Website			Super CE			State Insurance CE

	CFP/IWI/IAR CE			Book a Speaker			(800) 345-5669

Resources

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