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 Turpin11/12/2015 • 0 Comments

Assume you are the enrolled actuary for a traditional calendar year defined benefit plan sponsored by a small employer. The owner of the business generates about 90% of the firm’s revenue and his benefit from the plan represents about 95% of the total benefit liabilities for the plan. READ MORE

By Judy Miller11/12/2015 • 0 Comments

I am tempted to rail against PBGC premium increases (again) today, but unfortunately it does no good. So, let me talk about something positive: proposals to make it easier for defined benefit plans. READ MORE

By Karen Smith11/12/2015 • 0 Comments

We wanted to provide an update on a couple of ACOPA projects. READ MORE

By Norman Levinrad10/13/2015 • 0 Comments

In preparing for this October edition I learned how hard it is to get people to write articles with an October 15 deadline… for the life of me I don’t understand why that’s the case! READ MORE

By Glenn Soderstrom10/13/2015 • 0 Comments

As pension actuaries, among the challenges we face for our larger clients is providing the needed information for compliance with Accounting Standards Codification Section 715 (“ASC 715”) – formerly known as Statement of Financial Accounting Standards Nos. 87/88/158. READ MORE

By Kurt Piper10/13/2015 • 0 Comments

The first big problem in being on the losing or (alleged) winning side of a takeover plan is money. Sometimes the client owes the prior actuary money and doesn’t intend to pay and yet still needs information or documents from the prior actuary. READ MORE

By Judy Miller10/13/2015 • 0 Comments

Whether you work with multiemployer pension plans or not, it’s worth taking a little time to learn about what has been happening over the past few years. READ MORE

By Norman Levinrad9/17/2015 • 0 Comments

I am writing this on September 15, so you all know my mental state. But the craziness is over, at least for five seconds until I shift my attention to the September 30 AFTAP certification deadline. Here's a peek at what's in this month's issue. READ MORE

By John Frederick9/17/2015 • 0 Comments

On July 9, 2015, the IRS issued Notice 2015-49, which states that the Treasury Department and the IRS intend to amend the required minimum distribution rules under IRC §401(a)(9) to address the use of lump sum payments to replace annuity payments being paid by a qualified defined benefit pension plan. READ MORE

By Roman Androsov9/17/2015 • 0 Comments

The 2015 ACOPA Actuarial Symposium was held on August 7-8 at the Sheraton Chicago Hotel and Towers in the heart of the Windy City. The two-day event was jam-packed with workshops and discussions that were as lively and vibrant as the fireworks at the Navy Pier.  READ MORE

By Mike Preston9/17/2015 • 0 Comments

A spirited discussion recently took place on the ACOPA listserve revolving around how the “Firm name,” “Telephone number” and “Address of the firm” lines at the bottom of page 1 of the Schedule SB (collectively the “contact information”) can or should be completed.  READ MORE

By Judy Miller9/17/2015 • 0 Comments

We’ve had more than the usual amount of guidance coming out in August and September — 2016 mortality tables, final IRC §430 regulations originally proposed in 2008, and final PBGC reportable events regulations. READ MORE

By ACOPA Leadership Council9/17/2015 • 0 Comments

Earlier this year, the ACOPA Leadership Council started the process of reviewing and updating the ACOPA strategic plan. READ MORE

By Norman Levinrad8/1/2015 • 0 Comments

Norman Levinrad, Executive Editor of the new ACOPA Monthly newsletter, explains the purpose and mission of this new ACOPA member benefit and provides an overview of what's in the first issue. READ MORE

By Judy Miller8/1/2015 • 0 Comments

In late July, I had the pleasure of attending the Senate Finance Committee hearing on the nomination of Tom Reeder to the position of PBGC Executive Director. I can’t think of a better person for the job. READ MORE

By ACOPA Leadership Council8/1/2015 • 0 Comments

We are nine months into our leadership terms and it has certainly been a busy and exciting year for both leadership and our volunteers. With the restructuring of the organization and the formation of the American Retirement Association, ACOPA has been going through changes to adapt to the new structure. READ MORE

By James E. Holland, Jeff Wadle8/1/2015 • 0 Comments

For the Summer 2013 IRS CPE training (which we’ll refer to below as the “IRS CPE chapter”), one of the topics was floor-offset arrangements. READ MORE

By Mary Ann Rocco8/1/2015 • 0 Comments

One of the most challenging things enrolled actuaries face is the takeover of a defined benefit plan. A takeover in this context is typically defined as a change in both the enrolled actuary and the business organization providing actuarial services. READ MORE

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