I started recording the solutions for the 2008 exam problems. As I complete each section, I update the PDF file to include the 2008 problems. I updated these sections on 08/31
The latest revisions have been posted to the web site. The discussion of IRC 436 was moved up near the top of the lessons – remember that IRC 436 is NOT on the EA-2A syllabus.
The discussion of IRC 417(e) has been inserted before IRC 415. Now the discussion of lump sum calculations in IRC 415 will make more sense.
Here is the new ordering of the topics, reflecting the removal of IRC 436 and the addition of IRC 417(e):
M. IRC 412 – Waivers
N. IRC 404 – Maximum Deductible Limit
O. Section 417(e) – Cash-out restrictions
I updated the screen shots of the lessons in this July 31st blog post.
The overheads and discussion files have been uploaded to “part P” of the online course.
This what the lessons look like once you’ve logged in. Click on the thumbnails above for a larger view.
Most of the lessons have been uploaded. I am updating the IRC Section 415 materials to reflect the 415 regulation that was finalized in March 2007. It is only 120 pages long!
After I finish with that, I’ll upload the sample problems for each section. Then I will start recording the solutions.
Rick’s first videos (an introductory overview of the exam) have been posted. They are available as free samples. Go here to view them.