EA Exam 2L

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Announcing the TIA Forum

Wed, 28 Nov 2012

We are very excited to announce the launch of the TIA forum! In the past, using TIA to study for exams has been a relatively solitary endeavor. You watched the videos, worked the problems, and occasionally emailed your instructor for assistance. If you prefer to learn that way, then don’t worry, you can still do […]

2013 – No more paper

Tue, 13 Nov 2012

Unlike prior years, I decided to go totally electronic for this year’s seminar. Everything is contained in PDF files, and I have made it easy for you to print all the materials. I consolidated the PDFs into three HUGE files. You’ll need to buy a BIG binder. This year’s stack of paper clocks in at about […]

Updated Multiemployer pages 2-3

Tue, 24 Apr 2012

Those pages had the 2011 version of the discussion of prior exam problems. I recreated the file including the identical discussions from the Introduction section of the seminar. I am uploading this file for production into the various formats, and it will be available shortly.

FAQ Updated

Sun, 08 Apr 2012

I made a few revisions of the EA-2B FAQ, which is located on the Software Polish web site.

A. Introduction ... lessons ... min of video
- 1. Discussion ...
  - A.1.0. Intro - Overheads (revised 3/1/2020) (sample) (handout)
  - A.1.0.1. Announcing the TIA forum (sample) (9:37)
  - A.1.1.a. Exam Overview (p1-4A) (revised 3/1/2020) (sample) (8:09)
  - A.1.1.b. Exam Overview (p4B+) (revised 3/1/2020) (9:55)
  - A.1.1.d Outline - IRC 4974, 4975 and 4980 (sample) (handout)
  - A.1.1.P. Exam Overview - Prior exam problems (sample) (handout)
  - A.1.1.P.1. Exam Overview - Problem Review 1 (sample) (18:01)
  - A.1.1.P.2. Exam Overview - Problem Review 2 (sample) (20:02)
  - A.1.1.P.3. Exam Overview - Problem Review 3 (sample) (13:18)
  - A.1.1.P.4. Exam Overview - Problem Review 4 (sample) (18:54)
  - A.1.1.P.5. Exam Overview - Problem Review 5 (sample) (6:21)
  - A.1.1.P.6. Exam Overview - Problem Review 6 (sample) (20:07)
- 2. Exams and solutions (2019 solution updated 7/8/2020) ...
  - A.2.1 Link to older EA exams and solutions (handout)
  - 2009 exam (EA-2B) (handout)
  - 2009 solutions (handout)
  - 2010 exam (EA-2B) (handout)
  - 2010 solutions (handout)
  - 2011 exam (EA-2B) (handout)
  - 2011 solutions (handout)
  - 2012 exam (EA-2B) (handout)
  - 2012 solutions (handout)
  - 2013 exam (handout)
  - 2013 solutions (handout)
  - 2014 exam (handout)
  - 2014 solutions (handout)
  - 2015 exam (handout)
  - 2015 solutions (handout)
  - 2016 exam (handout)
  - 2016 solutions (#32 updated 6/10/2020) (handout)
  - 2017 exam (handout)
  - 2017 solutions (see forum for 2017 #10) (handout)
  - 2018 exam (handout)
  - 2018 solutions (handout)
  - 2019 exam (handout)
  - 2019 exam tables (handout)
  - 2019 solutions (#39 updated 7/8/2020) (handout)
- 4. ALL seminar handouts as of 03/01/2020 ...
  - A.4.1 Summary list of overheads with revision dates (revised 3/1/2020) (handout)
  - A.4.2 Seminar outline - Short list of topics and prior exam problems (handout)
  - A.4.3 Summary list of practice problems (sample) (handout)
  - A.4.4 Miscellaneous files - handouts, outlines, practice problems (handout)
  - A.4.4.b Correction to 415 problem #28, PDF p361 in A.4.4 (handout)
  - A.4.5 Seminar overheads (revised 3/1/2020) (handout)
  - A.4.10 Table of Contents in Excel format (revised 3/1/2020) (handout)
  - A.4.15 Video Player Keyboard Shortcuts (handout)
- 5. Quick summaries of a few topics (small update 7/11/2020) ...
  - 2020 EA2L quick summaries (small update 7/11/2020 re: missing participants program) (handout)
AA. IRC Section 401/414 Overview ... lessons ... min of video
- 1. Sections 401 and 414 - Overview ...
  - AA.1.0 Sections 401 and 414 - Overheads (sample) (handout)
  - AA.1.a. Sections 401 and 414, p.1-8 (12:35)
  - AA.1.b. Sections 401 and 414, p.9-11 (4:03)
  - AA.1.c. Sections 401 and 414, p.12+ (15:30)
  - AA.1.P. Sections 401 and 414 - Prior exam problems (handout)
  - AA.1.P.1. Sections 401 and 414 - Problem Review 1 (18:41)
  - AA.1.P.2. Sections 401 and 414 - Problem Review 2 (11:14)
  - AA.1.P.3. Sections 401 and 414 - Problem Review 3 (15:56)
  - AA.1.P.4. Sections 401 and 414 - Problem Review 4 (8:25)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #26 (3 points), 4975 excise tax (sample) (5:26)
B. IRC Section 401(l) ... lessons ... min of video
- 1. Discussion ...
  - B.1.0. 401(l) Safe Harbor Plans - Outline (handout)
  - B.1.1. 401(l) Safe Harbor Plans - Part 1 (26:05)
  - B.1.2. 401(l) Safe Harbor Plans - Part 2 (25:15)
  - B.1.P. 401(l) Safe Harbor Plans - Problems (handout)
  - B.1.P.a. 401(l) Safe Harbor Plans - Problem Review A (14:55)
  - B.1.P.b. 401(l) Safe Harbor Plans - Problem Review B (11:25)
C. IRC Section 410(b) ... lessons ... min of video
- 1. Discussion ...
  - C.1.0. Coverage Test - Outline (handout)
  - C.1.1. Coverage Test - Part 1 (20:15)
  - C.1.2. Coverage Test - Part 2 (24:03)
  - C.1.3. Coverage Test - Part 3 (26:06)
  - C.1.4. Coverage Test - Part 4 (25:56)
  - C.1.5. Coverage Test - Part 5 (14:38)
  - C.1.P Coverage Test - Prior exam problems (handout)
  - C.1.P.1. Coverage Test - Problem Review 1 (22:01)
  - C.1.P.2. Coverage Test - Problem Review 2 (15:20)
  - C.1.P.3. Coverage Test - Problem Review 3 (21:23)
  - C.1.P.4. Coverage Test - Problem Review 4 (15:36)
  - C.1.P.5. Coverage Test - Problem Review 5 (7:44)
  - C.1.P.6. Coverage Test - Problem Review 6 (20:14)
  - C.1.P.7. Coverage Test - Problem Review 7 (27:10)
  - C.1.P.8. Coverage Test - Problem Review 8 (19:33)
  - C.1.P.9. Coverage Test - Problem Review 9 (8:47)
  - C.1.P.10 Coverage Test - Problem Review 10 (20:54)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #5 (4 points), 401(a)(26) (5:23)
  - 2018 #7 (3 points), 410(b) (4:08)
D. IRC Section 401(a)(4) ... lessons ... min of video
- 1. Discussion ...
  - D.1.0 General Test - Overheads (handout)
  - D.1.1. General Test - Part 1 (22:49)
  - D.1.2. General Test - Part 2 (19:27)
  - D.1.3. General Test - Part 3 (25:22)
  - D.1.4. General Test - Part 4 (20:40)
  - D.1.5. General Test - Part 5 (20:34)
  - D.1.6. General Test - Part 6 (9:34)
  - D.1.P. General Test - Prior exam problems (handout)
  - D.1.P.a. General Test - Problem Review A (20:38)
  - D.1.P.b. General Test - Problem Review B (20:28)
  - D.1.P.c. General Test - Problem Review C (18:07)
  - D.1.P.d. General Test - Problem Review D (18:36)
  - D.1.P.e. General Test - Problem Review E (22:02)
  - D.1.P.f. General Test - Problem Review F (20:00)
  - D.1.P.g. General Test - Problem Review G (24:08)
  - D.1.P.h. General Test - Problem Review H (9:58)
  - D.1.P.i. General Test - Problem Review I (17:54)
  - D.1.P.10. General Test - Problem Review 10 (23:52)
  - D.1.P.11. General Test - Problem Review 11 (19:14)
  - D.1.P.12. General Test - Problem Review 12 (23:28)
  - D.1.P.13. General Test - Problem Review 13 (12:11)
  - D.1.P.14. General Test - Problem Review 14 (25:12)
  - D.1.P.15. General Test - Problem Review 15 (11:21)
  - D.1.P.16. General Test - Problem Review 16 (11:13)
  - D.1.P.17. General Test - Problem Review 17 (26:13)
  - D.1.P.18. General Test - Problem Review 18 (24:45)
  - D.1.P.19. General Test - Problem Review 19 (22:03)
  - D.1.P.20. General Test - Problem Review 20 (9:18)
  - D.1.P.21. General Test - Problem Review 21 (28:22)
  - D.1.P.22. General Test - Problem Review 22 (25:17)
  - D.1.P.23. General Test - Problem Review 23 (17:15)
  - D.1.P.24. General Test - Problem Review 24 (16:57)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #4 (5 points), 401(a)(4) accrual rate (4:04)
E. IRC Section 411 ... lessons ... min of video
- 1. Discussion ...
  - E.1.0. Vesting Rules - Overheads (handout)
  - E.1.1. Vesting Rules - Part 1 (19:02)
  - E.1.2. Vesting Rules - Part 2 (23:04)
  - E.1.3. Vesting Rules - Part 3 (19:31)
  - E.1.4. Vesting Rules - Part 4 (11:08)
  - E.1.20 Outline - 411(d)-3 regulation (handout)
  - E.1.21 Outline - 54.4980F regulation (handout)
  - E.1.P. Vesting Rules - Prior exam problems (handout)
  - E.1.P.1. Vesting Rules - Problem Review 1 (18:34)
  - E.1.P.2. Vesting Rules - Problem Review 2 (17:56)
  - E.1.P.3. Vesting Rules - Problem Review 3 (14:21)
  - E.1.P.4.1 Vesting Rules - Problem Review 4-1 (18:16)
  - E.1.P.4.2 Vesting Rules - Problem Review 4-2 (8:30)
  - E.1.P.5. Vesting Rules - Problem Review 5 (12:00)
  - E.1.P.6. Vesting Rules - Problem Review 6 (17:00)
  - E.1.P.7 Vesting Rules - Problem Review 7 (16:57)
  - E.1.P.8. Vesting Rules - Problem Review 8 (17:30)
  - E.1.P.9. Vesting Rules - Problem Review 9 (20:17)
  - E.1.P.10. Vesting Rules - Problem Review 10 (14:30)
  - E.1.P.11. Vesting Rules - Problem Review 11 (16:15)
  - E.1.P.12. Vesting Rules - Problem Review 12 (10:19)
  - E.1.P.13. Vesting Rules - Problem Review 13 (21:45)
  - E.1.P.14. Vesting Rules - Problem Review 14 (23:48)
  - E.1.P.15. Vesting Rules - Problem Review 15 (9:35)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #13 (4 points), 411(a) vesting rules (3:53)
F. IRC Section 417 ... lessons ... min of video
- 1. IRC 417 ...
  - F.1.0. IRC 417 - Overheads (handout)
  - F.1.1. IRC 417 discussion (17:37)
  - F.1.P. IRC 417 - Prior exam problems (handout)
  - F.1.P.1. IRC 417 - Problem Review 1 (16:15)
  - F.1.P.2. IRC 417 - Problem Review 2 (18:50)
  - F.1.P.3. IRC 417 - Problem Review 3 (16:38)
  - F.1.P.4. IRC 417 - Problem Review 4 (21:47)
  - F.1.P.5. IRC 417 - Problem Review 5 (11:25)
  - F.1.P.6. IRC 417 - Problem Review 6 (6:53)
G. IRC Section 420 ... lessons ... min of video
- 1. Discussion ...
  - G.1.0. Asset Transfers - Outline (handout)
  - G.1.1. Asset Transfers (19:46)
  - G.1.P. Asset Transfers - Prior exam problems (handout)
  - G.1.P.a. Asset Transfers - Problem Review (7:44)
H. Pension Benefit Guaranty Corporation ... lessons ... min of video
- 1. PBGC Guaranteed Benefits ...
  - H.1.0. PBGC GB - Outline (handout)
  - H.1.1. PBGC GB - Part 1 (18:06)
  - H.1.2. PBGC GB - Part 2 (18:45)
  - H.1.3. PBGC GB - Part 3 (15:34)
  - H.1.4. PBGC GB - Part 4 (14:53)
  - H.1.P. PBGC GB - Prior exam problems (handout)
  - H.1.P.a. PBGC GB - Problem Review A (20:33)
  - H.1.P.b. PBGC GB - Problem Review B (19:01)
  - H.1.P.c. PBGC GB - Problem Review C (26:02)
  - H.1.P.d. PBGC GB - Problem Review D (20:06)
  - H.1.P.e. PBGC GB - Problem Review E (21:44)
  - H.1.P.f. PBGC GB - Problem Review F (21:00)
  - H.1.P.g. PBGC GB - Problem Review 7 (12:11)
  - H.1.P.h. PBGC GB - Problem Review 8 (21:27)
  - H.1.P.i. PBGC GB - Problem Review 9 (21:02)
  - H.1.P PBGC GB - Problem Review 10 (15:47)
  - H.1.P PBGC GB - Problem Review 11 (20:18)
  - H.1.P PBGC GB - Problem Review 12 (9:47)
- 2. PBGC Miscellaneous ...
  - H.2.0. PBGC Misc - Overheads (handout)
  - H.2.1. PBGC Misc - Part 1 (25:27)
  - H.2.2. PBGC Misc - Part 2 (22:51)
  - H.2.3. PBGC Misc - Part 3 (26:19)
  - H.2.4. PBGC Misc - Part 4A (18:32)
  - H.2.4. PBGC Misc - Part 4B (18:04)
  - H.2.5. PBGC Misc - Part 5 (16:08)
  - H.2.P. PBGC Misc - Prior exam problems (handout)
  - H.2.P.a. PBGC Misc - Problem Review A (handout)
  - H.2.P.b. PBGC Misc - Problem Review B (19:12)
  - H.2.P.c. PBGC Misc - Problem Review C (19:00)
  - H.2.P.d. PBGC Misc - Problem Review D (17:15)
  - H.2.P.e. PBGC Misc - Problem Review E (16:39)
  - H.2.P.f. PBGC Misc - Problem Review F (19:13)
  - H.2.P.g. PBGC Misc - Problem Review G (25:05)
  - H.2.P.H. PBGC Misc - Problem Review H (20:38)
  - H.2.P.9. PBGC Misc - Problem Review 9 (20:43)
  - H.2.P.10. PBGC Misc - Problem Review 10 (21:07)
  - H.2.P.11. PBGC Misc - Problem Review 11 (7:51)
  - H.2.P.12. PBGC Misc - Problem Review 12 (20:13)
  - H.2.P.13. PBGC Misc - Problem Review 13 (18:37)
  - H.2.P.14. PBGC Misc - Problem Review 14 (20:53)
  - H.2.P.15. PBGC Misc - Problem Review 15 (16:36)
  - H.2.P.16. PBGC Misc - Problem Review 16 (10:31)
  - H.2.P.17. PBGC Misc - Problem Review 17 (17:47)
  - H.2.P.18. PBGC Misc - Problem Review 18 (16:08)
  - H.2.P.19. PBGC Misc - Problem Review 19 (29:04)
  - H.2.P PBGC Misc - Problem Review 20 (12:24)
  - H.2.P PBGC Misc - Problem Review 21 (23:23)
  - H.2.P PBGC Misc - Problem Review 22 (17:51)
  - H.2.P PBGC Misc - Problem Review 23 (16:10)
  - H.2.P PBGC Misc - Problem Review 24 (25:16)
  - H.2.P PBGC Misc - Problem Review 25 (16:40)
  - H.2.P PBGC Misc - Problem Review 26 (18:53)
- 3. Video solutions of 2018 exam problems ...
  - 2018 #16 (3 points), PBGC premium (4:15)
  - 2018 #17 (3 points), PBGC premium (5:11)
  - 2018 #21 (5 points), PBGC GB (6:34)
  - 2018 #22 (3 points), PBGC GB (4:36)
I. Multiemployer Plans ... lessons ... min of video
- 1. Discussion ...
  - I.1.0. Multiemployer Plans - Outline (handout)
  - I.1.1. Multiemployer Plans - Part 1 (29:53)
  - I.1.2. Multiemployer Plans - Part 2 (14:35)
  - I.1.3. Multiemployer Plans - Part 3 (21:38)
  - I.1.P. Multiemployer Plans - Prior exam problems (handout)
  - I.1.P.a. Multiemployer Plans - Problem Review A (20:29)
  - I.1.P.b. Multiemployer Plans - Problem Review B (18:43)
  - I.1.P.c. Multiemployer Plans - Problem Review C (9:16)
  - I.1.P.d. Multiemployer Plans - Problem Review D (18:32)
  - I.1.P.e. Multiemployer Plans - Problem Review 5 (11:25)
  - I.1.P.f. Multiemployer Plans - Problem Review 6 (20:22)
  - I.1.P.g. Multiemployer Plans - Problem Review 7 (13:14)
  - I.1.P.h. Multiemployer Plans - Problem Review 8 (15:15)
  - I.1.P.i. Multiemployer Plans - Problem Review 9 (11:57)
  - I.1.P. Multiemployer Plans - Problem Review 10 (11:03)
  - I.1.P. Multiemployer Plans - Problem Review 11 (15:47)
  - I.1.P. Multiemployer Plans - Problem Review 12 (18:41)
  - I.1.P. Multiemployer Plans - Problem Review 13 (11:19)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #24 (4 points), Rolling 5 (6:41)
J. IRC Section 436 ... lessons ... min of video
- 1. Discussion ...
  - J.1.0. Funding Based Limits - Outline (handout)
  - J.1.1. Funding Based Limits - Part 1 (24:03)
  - J.1.2. Funding Based Limits - Part 2 (22:08)
  - J.1.3. Funding Based Limits - Part 3 (17:40)
  - J.1.4. IRC 436 Final regulation - Part 1 (16:10)
  - J.1.5. IRC 436 Final regulation - Part 2 (28:29)
  - J.1.P. Funding Based Limits - Prior exam problems (handout)
  - J.1.P.1. Funding Based Limits - Problem Review 1 (23:58)
  - J.1.P.2. Funding Based Limits - Problem Review 2 (25:44)
  - J.1.P.3. Funding Based Limits - Problem Review 3 (18:40)
  - J.1.P.4. Funding Based Limits - Problem Review 4 (23:08)
  - J.1.P.5. Funding Based Limits - Problem Review 5 (14:23)
  - J.1.P.6. Funding Based Limits - Problem Review 6 (13:59)
  - J.1.P.7. Funding Based Limits - Problem Review 7 (20:07)
  - J.1.P.8. Funding Based Limits - Problem Review 8 (16:23)
  - J.1.P.9. Funding Based Limits - Problem Review 9 (23:45)
  - J.1.P.10. Funding Based Limits - Problem Review 10 (11:28)
  - J.1.P.11. Funding Based Limits - Problem Review 11 (27:03)
  - J.1.P.12. Funding Based Limits - Problem Review 12 (17:28)
- 2. Video solutions of 2018 exam problems ...
  - 2018 #34 (5 points), 436 deemed reduction in CB (9:38)
  - 2018 #35 (3 points), 436 presumed AFTAP (3:48)
  - 2018 #36 (3 points), 436 max LS (2:46)
K. IRC Section 417(e) ... lessons ... min of video
- 1. Discussion ...
  - K.1.0. 417(e) Cashouts - Outline (handout)
  - K.1.1. 417(e) Cashouts (17:51)
L. IRC Section 415 - Maximum Benefit Limitations ... lessons ... min of video
- 1. Discussion ...
  - L.1.0. Section 415 - Outline (handout)
  - L.1.1. Section 415 - Part 1 (18:00)
  - L.1.2. Section 415 - Part 2 (21:41)
  - L.1.3. Section 415 - Part 3 (23:10)
  - L.1.4. Section 415 - Part 4 (23:49)
  - L.1.5. Section 415 - Part 5 (22:04)
  - L.1.6. Section 415 - Part 6 (9:53)
- 2. Prior exam problems ...
  - L.2.0.a. IRC 415 Benefit Limitations - Prior exam problems (handout)
  - L.2.1. IRC 415 Benefit Limitations Problems - Part 1 (20:35)
  - L.2.2. IRC 415 Benefit Limitations Problems - Part 2 (18:07)
  - L.2.3. IRC 415 Benefit Limitations Problems - Part 3 (13:18)
  - L.2.4. IRC 415 Benefit Limitations Problems - Part 4 (20:35)
  - L.2.5. IRC 415 Benefit Limitations Problems - Part 5 (19:42)
  - L.2.6. IRC 415 Benefit Limitations Problems - Part 6A (16:15)
  - L.2.6. IRC 415 Benefit Limitations Problems - Part 6B (24:14)
  - L.2.7. IRC 415 Benefit Limitations Problems - Part 7 (19:19)
  - L.2.8. IRC 415 Benefit Limitations Problems - Part 8 (18:49)
  - L.2.9. IRC 415 Benefit Limitations Problems - Part 9 (14:13)
  - L.2.10. IRC 415 Benefit Limitations Problems - Part 10 (16:51)
  - L.2.11. IRC 415 Benefit Limitations Problems - Part 11 (13:30)
  - L.2.12. IRC 415 Benefit Limitations Problems - Part 12 (20:47)
  - L.2.13. IRC 415 Benefit Limitations Problems - Part 13 (20:44)
  - L.2.14. IRC 415 Benefit Limitations Problems - Part 14 (16:50)
- 3. Handouts ...
  - L.3.1 EA-2A exams - IRC 415 Problems (handout)
  - L.3.2 Summary of EA-2A exam problems including IRC 415 and IRC 416 prior to 2008 (handout)
- 4. Video solutions of 2018 exam problems ...
  - 2018 #38 (3 points), 415 limit (4:51)
  - 2018 #39 (4 points), 415 limit (6:40)
M. IRC Section 416 - Top Heavy plans ... lessons ... min of video
- 1. Discussion ...
  - M.1.0. Top Heavy Rules - Outline (handout)
  - M.1.1. Top Heavy Rules - Part 1 (20:28)
  - M.1.2. Top Heavy Rules - Part 2 (18:03)
- 2. Prior exam problems ...
  - M.2.0.a. Top Heavy Rules - Prior exam problems (handout)
  - M.2.1. Top Heavy Problems - Part 1 (20:33)
  - M.2.2. Top Heavy Problems - Part 2 (12:12)
  - M.2.3. Top Heavy Problems - Part 3 (17:22)
  - M.2.4. Top Heavy Problems - Part 4 (20:20)
  - M.2.5. Top Heavy Problems - Part 5 (19:45)
  - M.2.6. Top Heavy Problems - Part 6 (13:29)
  - M.2.7. Top Heavy Problems - Part 7 (16:29)
  - M.2.8. Top Heavy Problems - Part 8 (14:04)
  - M.2.9. Top Heavy Problems - Part 9 (14:53)
  - M.2.10. Top Heavy Problems - Part 10 (16:43)
  - M.2.11. Top Heavy Problems - Part 11 (22:20)
- 3. Handouts - 416 problems from old EA2A exams ...
  - M.3.1 EA-2A exams - IRC 416 Problems (handout)
  - M.3.2 Summary of EA-2A exam problems including IRC 415 and IRC 416 prior to 2008 (handout)
- 4. Video solutions of 2018 exam problems ...
  - 2018 #12 (5 points), 416, 133 1/3 accrual rule (7:40)
  - 2018 #40 (3 points), 416 TH ratio (5:36)
  - 2018 #42 (4 points), 416 TH minimum benefit (2:26)
  - 2018 #43 (3 points), 416 TH minimum benefit (1:06)

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EA Exam 2L