TIA’s EA Exam 2L Blog

The 2009 syllabus has been updated:
http://www.soa.org/files/pdf/edu-jbe-booklet.pdf

The refence to PBGC Technical Update 07-4 was incorrect. It has been changed to 08-4: 

PBGC Tech Update 08-4 Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning On or After January 1, 2008

Updates

FYI, numerous videos have just been posted. Each one is listed separately under “New or Updated Lessons”:

C. Section 410(b) Coverage
E. Section 411 Vesting Rules
G. Section 420 Asset Transfers
H. PBGC – Guaranteed Benefits and Miscelaneous
J. IRC 436 – corrected PDF file
K. IRC 417(e) Cashouts

Updates

The 2009 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 versus last year:

• 2008 PBGC Comprehensive Premium Payment package
• 1.401(a)(9) regulation on Minimum Distribution
  • 1.401(a)(9)-1 regulation
  • 1.401(a)(9)-2 regulation
  • 1.401(a)(9)-3 regulation
  • 1.401(a)(9)-6 regulation
• 1.411(d)-3 regulation on 411(d)(6) protected benefits
  Prior link was BAD – removed on 03/11/09
• Modifications to 1.411(d)-3 regulation for 411(d)(6) protected benefits – Federal Register 08/09/06
  Does not show full text of 1.411(d)-3 regulation
• Correction to 411(d)(6) protected benefits – Federal Register 09/21/06
• RR 2007-43 Partial termination and turnover
• Notice 2008-30 Guidance on PPA changes to 401(a)(11) and 417
• Removed PBGC Tech Update 07-2 and 07-3
• PBGC Tech Update 07-4 Present Value of Maximum PBGC Guaranteed benefit under IRC 436(d)(3)(A)(ii) – incorrect – changed to PBGC Tech Update 08-4 Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning On or After January 1, 2008
• One item from the Federal Register on reporting and disclosure changed:
  • 72 FR 52004 On DOL’s final rule on annuities

Last year’s blog post has hyperlinks to the items added in 2008.

Updates

Several people have emailed me about this. As I add the videos for each section of overheads, the videos for the problems in that section are being removed.

Not to worry – the videos for the problems will reappear shortly. I need to record the solutions for the “new” 2007 problems, and add them to the videos.

Updates

I have re-recorded the video for IRC Section 417(e) on Cashouts. These should be uploaded to the site within the next few days.

There are NO  significant changes – only cosmetic changes. I re-recorded pages 3-4.

Updates

I have re-recorded the videos for two pages of IRC Section 411 on Vesting Rules. These should be uploaded to the site within the next few days.

There are NO  significant changes – only cosmetic changes. I re-recorded pages 25-26.

Updates

I have re-recorded the videos for several pages of IRC Section 410(b) on Coverage Testing. These should be uploaded to the site within the next few days.

There are NO  significant changes – only cosmetic changes. I re-recorded pages 16, 21, 22, 25, 26, 30, 34, 35 and 36.

Updates

I have re-recorded the videos for IRC Section 420 on Asset Transfers. These should be uploaded to the site within the next few days.

The significant changes are on pages 4 and 10, which should show the the excess pension assets using the Funding Target. I also changed the numbers in the examples on pages 7 and 8.

Updates

If you recently signed up for the EA-2B seminar, you should have received an email from me with your tracking information.

If you haven’t received the email, please send me an email to let me know about it!

Updates