Thursday, December 14, 2017
2:00 - 3:40 p.m. ET
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: Coming Soon.
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.
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
CE Credit: 2 ARA, 2 ERPA, 2 JBEA Core
About the Speakers:
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.
|ASPPA/ACOPA Member: $115
||ASPPA/ACOPA Member: $45
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