Corrections to prior recordings
October 14th, 2007
Section J.2.1
The solution for IRC 430 Minimum Funding practice problem 3 has been re-recorded to reflect the correct handling of the shortfall base and waiver base amortizations. This matches the revised solution I made available on 09/12/07.
Sections P.1.1 and P.1.2
I revised the discussion for IRC 415 overhead pages11-28B and page 36. These now match the revised overheads I made available on 09/11/07.
Sections P.2.1.a, P.2.1.b, and P.2.1.c
The solutions for 415 problems 2004-25, 2004-37 and 2005-36 were incorrect. I have recorded the corrected versions. I made the typewritten solutions for 2004-25 and 2004-37 available on 10/03/07.