Something strange happened – somehow had two different audio tracks at once. I recreated the file, and am uploading it for production into the various formats. It will be available shortly.
I added discussions of the 2009 Multiemployer exam problems in the overheads. I discovered that discussions for several problems were misplaced. I moved the discussion for 2008-15 to the Introductory notes section, and for 2008-13 and 2008-14 to the PBGC Miscellaneous sections.
I finished adding discussions of the 2009 exam problems in the overheads. Recent revisions include IRC 417 and the PBGC topics.
I changed overhead page 25 to correct the description of the examples in the 1988 regulation. I updated the discussion for pages 24 and 25.
I have been adding discussions of the 2009 exam problems in the overheads. Recent revisions include the Introduction, IRC 410(b), IRC 401(a)(4) and IRC 411.
I changed overhead pages 9 and 10 to reflect the expiration of the 436(j)(3) transition rule. I updated the discussion for both pages.
I revised the discussion for pages 8, 11, 16 and 17 of the PBGC Guaranteed benefits section. I also updated pages 4 and 17 of the PBGC Miscellaneous topics section.
I revised the discussion for pages 1-2 of IRC 420, and pages 1 and 17 of IRC 436.
I updated the recordings for pages 1-2 of IRC 411 and IRC 417(e). I updated the recordings for pages 1-4 of IRC 417.
I corrected overhead pages 13 and 43 for IRC Section 401(a)(4). I updated the 401(a)(4) recordings for pages 1-4, 13, 14 and 43.
I updated the Multiemployer recordings for pages 2, 3, 7, 8, 12, 14, 17, 19 and 21.