2008 EA-2B syllabus released
The syllabus is now available on the SOA web site:
http://www.soa.org/files/pdf/edu-jbe-booklet.pdf
Here is the short list of changes:
- Removed all the old stuff on IRC 415 and 416, and PBGC participant notices
- Removed PBGC Tech Updates 96-3, 97-6 and 00-4
- Added IRC 436 (yikes!)
- Added 2008 PBGC-1 form
- 1.401(a)-1 regulation on Phased retirement age
- RR 2007-67 Application of segment interest rates and mortality rates relative to IRC section 417(e)
- PBGC Tech Update 07-2 Effect of PPA 2006 on 4010 and 4043 Reporting
- PBGC Tech Update 07-3 Lump Sum Issues in Standard Terminations
- Three items from the Federal Register on reporting and disclosure:
I’m not sure why they added the 2008 PBGC-1 form, because the PBGC hasn’t figured it out yet. Here is some text from the PBGC web site explaining why the 2008 PBGC-1 form is not yet available:
“Please note that only Estimated Flat-rate Premium Filings for plan year 2008
are allowed at this time due to the substantial changes that are required as
a result of the Pension Protection Act of 2006, particularly with respect to
the variable-rate premium. My PAA will be updated for these changes to allow
sufficient time to prepare and submit final e-filings (now called Comprehensive
Filings). The earliest Comprehensive Filing due date for calendar year plans in
2008 is October 15, 2008. (01/10/08)”