Archive

Archive for September, 2007

Corrections to prior recordings

September 14th, 2007

Sections J.1.2.a and J.1.2.b

Portions of the IRC 430 Minimum Funding examples have been re-recorded. This reflects the correct handling of the shortfall base exemption. This matches the revised overheads I made available on 09/08/07.

Section K.2.1

The solutions for 430(i) At-Risk problems 3 and 4 were incorrect. I have recorded the corrected versions, which match the typewritten solutions I made available on 09/12/07.

Updates

Even More exam problem solutions posted

September 14th, 2007

The solutions to the exam problems for several sections are now available:

N.2.1 IRC 404(o) Deductible limit
O.2.1 IRC 417(e) Cashout Restrictions
P.2.1 IRC 415 benefit limitations
R.2.1 Multiemployer – Minimum funding standard account
R.2.2 Multiemployer – Full funding limitation

Today I will finish all the outstanding recordings. They may not be available for download until early next week.

Updates

More exam problem solutions posted

September 7th, 2007

The solutions to the prior exam problems for several sections are now available:

C.2.1 Employee Contributions
C.2.2 Side Funds
D.2.1 Gains/Losses in Aggregate
D.2.2 Gains/Losses by Source
E.2.1 Optional Forms
F.2.1 Ancillary benefit
G.2.1 End of Year valuation

Updates

IRC 430(i) At-Risk plans – solutions posted

September 3rd, 2007

I created five simple example problems for Section K – IRC 430(i) At-Risk plans. The problems and solutions have been posted.

Updates

IRC 430 – Minimum Contributions – Solutions posted

September 3rd, 2007

I created three simple example problems for Section J – IRC 430 – Minimum contributions. The problems and solutions have been posted.

Updates

Yield curve PV calculations – solutions posted

September 3rd, 2007

I created three simple example problems for Section I – Yield curve Present value calculations. The problems and solutions have been posted.

Updates