2012 EA-2A syllabus released
The 2012 syllabus is now available on the SOA web site:
http://www.soa.org/files/edu/edu-jbe-booklet.pdf
Here is a rundown of the various changes …
Excludes changes due to MAP-21
Suggested Readings now includes ERISA section 206(g). This is nothing new, since section 436 of the Internal Revenue Code has provisions that are parallel to the provisions in section 206(g) of ERISA.
Cutoff date for Internal Revenue Code is May 31, 2012
One item was added to the reading list:
- IRS Notice 2011-96 on model amendments for IRC 436 restrictions
Added new exam condition 45, which is the same as EA-2B exam conditions 31 and 32:
(45) Unless otherwise specified, AFTAPs have been certified on a timely basis. The plan has provisions for automatically restoring accruals ceased due to the application of IRC section 436, to the extent permitted by regulations, and the plan’s actuary has provided the required certification to permit such restoration.
Renumbered prior exam conditions 45-56
Updated table of limits for 2012