2007 EA-2A Syllabus – compared to my “best guess”
August 3rd, 2007
I sent out the EA-2A materials on July 31, the same day the Society of Actuaries published the EA-2A syllabus. I did not want to wait forever for the publication date, so I had to make a guess as to what would be included. Of course the materials were printed and the CD-ROMs were burned prior to July 31.
Since I’m not a member of the Psychic Friends Network, there are a few differences in the published syllabus:
- Many of the exam conditions changed
- IRC Section 414(l) is not on the syllabus – this is strange, since the 1.414(l) regulation IS on the syllabus
- IRC Section 417(e) was added
- Most of IRC Section 430(j) is not on the syllabus. Exam condition 44 says you can ignore quarterly contributions and liquidity requirements for the 2007 exam.
- IRC Section 436 is NOT on the syllabus
- The 401(a)(17) regulation was added
- IRS Notices 87-21 and 99-44 are NOT on the syllabus
- Revenue Ruling 86-48 was added
- Revenue Rulings 81-212, 86-47, 96-20, 96-21, 98-1 and 2002-42 are NOT on the syllabus
I’m already making updates and corrections to the materials to reflect the published syllabus.