ACOPA Webcast: Cracking the Code on DB Plan RMDs

Available until December 14, 2018

Speaker: Mary Ann Rocco, EA, MSPA, Owner and Third-Party Consulting Actuary, Mary Ann Rocco

IRS Program Number: CZTXU-Q-00790-17-O

Webcast Outline


This webcast will unravel the mystery of calculating RMDs for defined benefit plans, including cash balance plans. The elimination of the ‘DC Account Balance Method” for defined benefit plans in 2006 created some confusion in the small plan actuarial community that seems to linger to this day. We will address the most important issues by going through specific and detailed calculations, using real-life situations, while addressing the black and white with the gray.

Key Takeaways:
1. Compare the impact of the different annuity options available for DB RMDs
2. Examine why a Life or J&S annuity may not be the best practice
3. Consider how the elected RMD annuity impacts the calculation of funding target and address how it might interface with your valuation software
4. Address the different issues that may occur when the plan is terminating, including how to convert an RMD annuity back to a lump sum

Registration Deadlines: 
On-Demand: 12/14/2018

CE Credit: 2 ARA, 2 ERPA, 2 JBEA Core

About the Speaker

Mary Ann Rocco started her actuarial consulting firm in 1987 in Huntington Beach, CA. Her firm provides outsourced actuarial services to pension administration firms. Her specific focus is on designing both traditional and cash-balance combination plans intended to maximize benefits for small business owners. Mary Ann was elected to the ACOPA board of directors in 2006, and served as its president in the 2009-2010 year. She is currently involved with the ACOPA Government Affairs Committee, and speaks at various conferences throughout the country.

Individual Viewer Additional Viewers 
ASPPA/ACOPA Member: $115  ASPPA/ACOPA Member: $45 
Non-Member: $190  Non-Member: $70 


Registration for on-demand recorded webcast includes unlimited viewing of the webcast recording to play any time before the one-year expiration date, webcast outline, and any additional presentation materials. Recordings are available one week after the live webcast takes place.

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  • Mail: American Retirement Association, PO Box 34725, Alexandria, VA 22334-0725 
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Make checks payable to the American Retirement Association.

General Information

Cancellation Policy:

All webcasts are non-refundable. If you have registered for the live webcast and are unable to attend, please email and request to transfer your registration to the recorded version. This request must be made before the live webcast takes place.

Statements and materials presented on American Retirement Association webcasts are solely the opinions of the speakers and do not represent the opinion or the position of the American Retirement Association. The American Retirement Association assumes no responsibility for the content and materials presented by speakers during the webcast.


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