Lauren Okum

By Lauren Okum 5/6/2020

Well, where to begin? It has been a strange, almost surreal, couple of months for all of us. I hope everyone is staying safe and healthy during this pandemic. I always value my membership in ASEA, but it has become even more important during this time of economic uncertainty. Between the brain... READ MORE

From the President

By Lauren Okum 11/19/2019

I am excited to write my first ACOPA Monthly article as ACOPA President. Not even a month has passed since we changed leadership at ASPPA Annual, and I have some exciting news to share. But first, I’d like to thank the Leadership Council (LC) for their hard work this past year. Ray Berry, Sara... READ MORE

September NAAC Meeting

By Lauren Okum 11/16/2018

Twice a year, the North American Actuarial Council (NAAC) meets in person to exchange information on current activities within each organization and discuss profession-wide issues. It also encourages coordination and cooperation among the North American actuarial organizations, including: American... READ MORE

IAS 19 vs. ASC 715

By Lauren Okum 5/11/2018

In the small plan market, we often do not need to provide financial statement accounting for our clients’ pension plans. Plan sponsors that are publicly held require financial statement accounting. In addition, private plans that require Generally Accepted Accounting Principles (GAAP) accounting,... READ MORE

My Experience with Conference Planning

By Lauren Okum 11/16/2016

Hello, ACOPA peeps! It’s early November, and I recently returned from the 2016 ASPPA Annual Conference, where it was great to see many of you! I had the honor of co-chairing the conference this year as we celebrated ASPPA’s 50th anniversary. After six years of conference planning, I’m retiring from... READ MORE

RMD Issues: Calculating a Term Certain Annuity; Absence of a Benefit Election

By Lauren Okum 5/17/2016

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.Calculating a Term Certain AnnuityRecently, there was a long discussion on the ACOPA listserv about how to calculate the RMD for a traditional... READ MORE

DB Plan Takeovers

By Lauren Okum 10/14/2015

This article originally appeared in the Fall 2015 issue of Plan Consultant. To view a PDF version, please click here.As actuaries, one of the many challenges we face is taking over the actuarial and administrative services of an existing defined benefit plan from another actuary.You may have heard... READ MORE

Plan Termination: Getting it Right

By Lauren Okum 9/4/2015

This article originally appeared in the Winter 2014 issue of Plan Consultant. To view a PDF version, please click here.A plan sponsor may decide to terminate a qualified pension plan for several different reasons — perhaps because a majority owner has maximized his or her benefit, or the plan... READ MORE

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Lauren Okum

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