ACOPA Monthly

Here you’ll find a chronological archive of posts sent to ACOPA members in the ACOPA Monthly newsletter, which launched in August 2015.


ACOPA Monthly

ACOPA Monthly

By James E. Holland10/12/2016 • 0 Comments

Since the issuance of the final regulations under § 417(e)(3) of the Internal Revenue Code in 1988, practitioners have been critical of the interpretation taken by the IRS in situations where a benefit was being paid partly in single-sum and partly in an annuity form. READ MORE

By Norman Levinrad10/12/2016 • 0 Comments

Many of us first heard of Jim Holland in the 1980s, when he was working at the IRS during the small plan audit program, so I thought Jim would be a good victim for an enews interview. READ MORE

By Kurt Piper10/12/2016 • 0 Comments

From Sept. 29 to Oct. 2, Karen Smith, Bill Karbon, Judy Miller and I attended a meeting of the North American Actuarial Council (NAAC). READ MORE

By Judy Miller10/12/2016 • 0 Comments

Twice in past few months I have had the pleasure of participating in discussions about recent activities of The Actuarial Foundation (TAF) and its plans for the future. READ MORE

By Norman Levinrad9/12/2016 • 0 Comments

Hi there! I hope you all had a great summer. Being buried in 9/15 deadlines makes it all too easy to forget the time off and trips we took just a few weeks ago. READ MORE

By Karen Smith9/12/2016 • 0 Comments

Judy Miller has written an excellent article about what the ACOPA LC has been up to, so I wanted to take this opportunity as my term as ACOPA President is beginning to wind down to make the case on a personal cause of mine. READ MORE

By Judy Miller9/12/2016 • 0 Comments

Since the last issue, we had a very successful ACOPA Symposium in early August. A big thank you to the committee. Sara DeFillipo (chair), Ray Berry and Drew Forgrave put together a great event. READ MORE

By Richard Kutikoff9/12/2016 • 0 Comments

This is the first of a two-part article about the best and worst practices in working with the new actuary when you are the old actuary. Part 2 will appear in the October ACOPA Monthly. READ MORE

By Norman Levinrad9/12/2016 • 0 Comments

This month’s Q&A features Ms. Bela Palli, the manager of the Standard Termination Compliance Division at the Pension Benefit Guaranty Corporation (PBGC). READ MORE

By Norman Levinrad9/12/2016 • 0 Comments

There is a perception that actuaries are a boring, nerdy bunch. But I know some of you have pretty cool hobbies, and there’s nothing people with hobbies enjoy more than talking about their hobbies. READ MORE

By Norman Levinrad6/17/2016 • 0 Comments

Hi there, fellow ACOPA members. Did you know we are so famous that an entire continental soccer championship is named after us? READ MORE

By Rick Block6/17/2016 • 0 Comments

Michael is an Enrolled Actuary and an MSPA. One day, Michael receives a phone call from a local divorce attorney. The attorney is looking for an actuary to value retirement benefits in a divorce action. READ MORE

By Daveyne Totten6/17/2016 • 0 Comments

The idea of using generational mortality rates for valuing pension benefits has been gaining traction in recent years. Many large plans are already using 2-dimensional mortality improvement scales for purposes of FASB accounting, and the IRS appears to be considering including a 2-dimensional mortality improvement scale under IRC Sections 430 and 417, possibly beginning as early as 2017. So, whether we want to or not, it’s probably time for small plan actuaries to start looking at understanding and calculating these rates. To read more, click here.


By Norman Levinrad6/17/2016 • 0 Comments

I am sure many of you regularly use the 5500 Preparer’s Manual in your practice. Recently I interviewed its author, Janice Wegesin. Here’s the interview. READ MORE

By Judy Miller6/17/2016 • 0 Comments

Karen, Kurt and I wrapped up an American Retirement Association Government Affairs Committee (GAC) meeting June 14 with visits with staff of the committees of jurisdiction on Capitol Hill. Presidents and Presidents-Elect of ARA and other membership divisions were also in the Hill contingent. READ MORE

By Karen Smith6/17/2016 • 0 Comments

Earlier this month, ACOPA members were emailed information about two changes to the ACOPA Operating Principles (OP). In July, ACOPA members will have an opportunity to vote on these changes. I recommend that membership approve the changes. READ MORE

By Norman Levinrad5/17/2016 • 0 Comments

Hi there ACOPeeps, I hope you are all enjoying springtime – the sunshine, the flowers, the birds, the pollen, the severe allergies, and the catch-up work on all the stuff you put aside the last few months. READ MORE

By Lynn Young5/17/2016 • 0 Comments

In a recent Chief Counsel Advice Memorandum, the IRS responded to a request regarding the application of the “otherwise excludable employees” for purposes of coverage testing. READ MORE

By Lauren Okum5/17/2016 • 0 Comments

Oh, the pesky RMD! Rather than delving into the basic rules, I’d like to discuss some controversial issues that have recently been brought to my attention. READ MORE

By Kurt Piper5/17/2016 • 0 Comments

In April 2016, Judy Miller, Karen Smith and I went to Guanajuato, Mexico to attend a couple of actuarial inter-societal meetings. READ MORE

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