<li<span style="font-size: 16px; font-family: Times New Roman"Identify who is entitled to retirement benefits and in what amounts</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Summarize the factors one must consider in determining when to take benefits</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Discuss the taxation of Social Security benefits and how this impacts other income tax planning</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Identify and describe the potential effects of retirement and estate planning strategies</span </li</span</ul</ul
 </div

<li<span style="font-size: 16px; font-family: Times New Roman"Retirement benefits: What the amount of benefits is in various circumstances</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Looking forward: Are changes ahead?</span </li</span</ul</ul
 </div