EA Exam 2F

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2014 – No more paper

Tue, 15 Jul 2014

As in prior years, I decided to go totally electronic for this year’s seminar. I am updating the 2013 handouts and practice problems for 2014. I expect to have this finished this week. Then I will update the three HUGE PDF files in Section A.4 of the online seminar.

2013 – No more paper

Thu, 09 May 2013

Just like 2012, 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 […]

Solutions to examples in overheads

Mon, 08 Oct 2012

I just posted a ZIP file with PDFs for all the examples in the EA-2A seminar overheads. This gives you a nice typewritten version, instead of the handwritten ones.

Updates – 2009 and 2010 exam solutions

Fri, 14 Sep 2012

I have started updating various sections of the seminar. I am recording solutions to both the 2009 and 2010 exams. When I update the recordings of the exam solutions, I also update the corresponding PDF file. I recently updated the discussions for the following sections: B.2.2.2.b – Cost methods – Entry Age Normal D.2.1.b – […]

A. Introduction ... lessons ... min of video
- 1. Discussion ...
  - A.1.0.1. Overview and Exam Advice - Outline (sample) (handout)
  - A.1.0.2. Announcing the TIA forum (sample) (9:37)
  - A.1.1. Overview and Exam Advice - Part 1 (sample) (22:22)
  - A.1.2. Overview and Exam Advice - Part 2 (sample) (22:45)
  - A.1.3. Overview and Exam Advice - Part 3 (sample) (22:14)
- 2. Exams and solutions ...
  - A.2.1 Link to older EA exams and solutions (handout)
  - 2009 exam (EA-2A) (handout)
  - 2009 solutions (handout)
  - 2010 exam (EA-2A) (handout)
  - 2010 solutions (handout)
  - 2011 exam (EA-2A) (handout)
  - 2011 solutions (handout)
  - 2012 exam (EA-2A) (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 (handout)
  - 2017 exam (handout)
  - 2017 solutions (handout)
  - 2018 exam (handout)
  - 2018 solutions (handout)
- 3. Updates after 07/26/2019 ...
  - A.3 Description - seminar updates 09-06-19 (handout)
  - A.3 ZIP file - seminar updates 09-06-19 (handout)
- 4. ALL seminar handouts as of 07/26/2019 ...
  - A.4.1 Summary list of overheads with revision dates (sample) (handout)
  - A.4.2 Seminar outline - Short list of topics and prior exam problems (sample) (handout)
  - A.4.3 Summary list of practice problems (sample) (handout)
  - A.4.4 PDF document with links to pre-2009 exams and solutions (sample) (handout)
  - A.4.5 Description of all handouts and instructions for printing (sample) (handout)
  - A.4.6 Miscellaneous files - handouts, outlines, practice problems (handout)
  - A.4.7 Seminar overheads (handout)
  - A.4.8 Exams and solutions 2016-2018 (handout)
  - A.4.16 Video Player Keyboard Shortcuts (handout)
B. Cost Methods ... lessons ... min of video
- 1. Discussion ...
  - B.1.1. Non-level Cost Methods - Outline (handout)
  - B.1.1. Non-level Cost Methods - Unit Credit (9:21)
  - B.1.1.a Solution for page CM-4 (handout)
  - B.1.2. Level Individual Cost Methods - Entry Age Normal (27:00)
  - B.1.3. Individual Level Premium (14:33)
  - B.1.4. Level Aggregate Cost Methods (sample) (19:09)
  - B.1.5. Projected Unit Credit (sample) (7:33)
- 2. Prior Exam Problems ...
  - B.2.1. Unit Credit - problems and solutions (12:25)
  - B.2.2.A Entry Age Normal - problems (handout)
  - B.2.2 Entry Age Normal - solutions - Part 1 (18:43)
  - B.2.2 Entry Age Normal - solutions - Part 2 (10:39)
  - B.2.2 Entry Age Normal - solutions - Part 3 (19:28)
  - B.2.2 Entry Age Normal - solutions - Part 4 (10:51)
  - B.2.2 Entry Age Normal - solutions - Part 5 (18:26)
  - B.2.2 Entry Age Normal - solutions - Part 6 (18:04)
  - B.2.3. Individual Level Premium (8:19)
  - B.2.4. The Aggregate method - Problems (sample) (handout)
  - B.2.4 The Aggregate method - Solutions - Part 1 (sample) (23:37)
  - B.2.4 The Aggregate method - Solutions - Part 2 (16:24)
  - B.2.5. FIL / AAN methods - Problems (sample) (handout)
  - B.2.5.a FIL method - Solutions - Part 1 (sample) (14:50)
  - B.2.5.a FIL method - Solutions - Part 2 (17:24)
  - B.2.5.a FIL method - Solutions - Part 3 (5:05)
  - B.2.5.b. AAN method - Solutions (sample) (15:06)
  - B.2.6. Projected Unit Credit - Problems (sample) (handout)
  - B.2.6 Projected Unit Credit - Solutions - Part 1 (sample) (12:54)
  - B.2.6 Projected Unit Credit - Solutions - Part 2 (19:41)
  - B.2.6 Projected Unit Credit - Solutions - Part 3 (13:36)
  - B.2.6 Projected Unit Credit - Solutions - Part 4 (11:15)
  - B.2.6 Projected Unit Credit - Solutions - Part 5 (13:00)
C. Employee Contributions and Side Funds ... lessons ... min of video
- 1. Discussion ...
  - C.1.1. Employee Contributions - Outline (handout)
  - C.1.2. Employee Contributions (10:56)
  - C.1.3. Side Funds - Outline (handout)
  - C.1.4. Side Funds (5:05)
- 2. Prior Exam Problems ...
  - C.2.1. Employee Contributions - Problems (handout)
  - C.2.2.1. Employee Contributions - Solutions - part 1 (7:49)
  - C.2.2.2. Employee Contributions - Solutions - part 2 (4:15)
  - C.2.3. Side Funds - Problems (handout)
  - C.2.3.1 Side Funds - Solutions part 1 (7:52)
D. Gains and Losses ... lessons ... min of video
- 1. Discussion ...
  - D.1.1. Gains/Losses - Aggregate - Outline (handout)
  - D.1.1. Gains/Losses - Aggregate (18:11)
  - D.1.2. Gains/Losses - Individual - Outline (handout)
  - D.1.2. Gains/Losses - Individual (29:37)
- 2. Prior Exam Problems ...
  - D.2.1. G/L Aggregate - Problems (handout)
  - D.2.1 G/L Aggregate Solutions - Part 1 (35:22)
  - D.2.1 G/L Aggregate Solutions - Part 2 (12:33)
  - D.2.1 G/L Aggregate Solutions - Part 3 (13:20)
  - D.2.1 G/L Aggregate Solutions - Part 4 (20:29)
  - D.2.2. G/L Individual - Problems (handout)
  - D.2.2 G/L Individual Solutions - Part 1 (33:03)
  - D.2.2 G/L Individual Solutions - Part 2 (18:16)
  - D.2.2 G/L Individual Solutions - Part 3 (20:20)
  - D.2.2 G/L Individual Solutions - Part 4 (18:35)
  - D.2.2 G/L Individual Solutions - Part 5 (23:32)
  - D.2.2 G/L Individual Solutions - Part 6 (13:54)
  - D.2.2 G/L Individual Solutions - Part 7 (12:34)
E. Optional Forms of Benefit Payment ... lessons ... min of video
- 1. Discussion ...
  - E.1.1. Optional Forms - Outline (handout)
  - E.1.1. Optional Forms (25:30)
- 2. Prior Exam Problems ...
  - E.2.0. Optional Forms of Benefit Payment Problems (handout)
  - E.2.1. Optional Forms of Benefit Payment - Solutions - Part 1 (34:48)
  - E.2.2. Optional Forms of Benefit Payment - Solutions - Part 2 (13:44)
  - E.2.3. Optional Forms of Benefit Payment - Solutions - Part 3 (19:16)
F. Ancillary Benefits ... lessons ... min of video
- 1. Discussion ...
  - F.1.1. Ancillary Benefits - Outline (handout)
  - F.1.1. Ancillary Benefits (15:02)
- 2. Prior Exam Problems ...
  - F.2.0. Ancillary Benefits Problems (handout)
  - F.2. Ancillary Benefits - Solutions - Part 1 (25:42)
  - F.2. Ancillary Benefits - Solutions - Part 2 (30:36)
  - F.2. Ancillary Benefits - Solutions - Part 3 (19:17)
  - F.2. Ancillary Benefits - Solutions - Part 4 (24:13)
  - F.2. Ancillary Benefits - Solutions - Part 5 (12:44)
  - F.2. Ancillary Benefits - Solutions - Part 6 (18:29)
  - F.2. Ancillary Benefits - Solutions - Part 7 (12:04)
  - F.2. Ancillary Benefits - Solutions - Part 8 (16:51)
  - F.2. Ancillary Benefits - Solutions - Part 9 (12:54)
  - F.2. Ancillary Benefits - Solutions - Part 10 (19:02)
  - F.2. Ancillary Benefits - Solutions - Part 11 (12:15)
G. End of Year Valuation ... lessons ... min of video
- 1. Discussion ...
  - G.1.1. End of Year Valuation - Outline (handout)
  - G.1.1. End of Year Valuation (2:12)
- 2. Practice Problems ...
  - G.2.1. Valuation Problems (6:08)
H. IRC 430(g) - Yield Curve + AAV ... lessons ... min of video
- 1. Discussion ...
  - H.1.0. Single Employer IRC 430(g) Yield Curve - Outline (handout)
  - H.1.1. Single Employer IRC 430(g) Yield Curve + AAV - Part 1 (26:26)
  - H.1.2. Single Employer IRC 430(g) Yield Curve + AAV - Part 2 (16:22)
  - H.1.3. Single Employer IRC 430(g) Yield Curve + AAV - Part 3 (19:37)
- 2. Prior Exam Problems ...
  - H.2.0. Yield Curve + AAV - Problems (handout)
  - H.2 Yield Curve + AAV - Solutions - Part 1 (17:16)
  - H.2 Yield Curve + AAV - Solutions - Part 2 (8:52)
  - H.2 Yield Curve + AAV - Solutions - Part 3 (24:51)
  - H.2 Yield Curve + AAV - Solutions - Part 4 (17:55)
  - H.2 Yield Curve + AAV - Solutions - Part 5 (7:43)
  - H.2 Yield Curve + AAV - Solutions - Part 6 (21:56)
  - H.2 Yield Curve + AAV - Solutions - Part 7 (10:42)
  - H.2 Yield Curve + AAV - Solutions - Part 8 (22:27)
  - H.2 Yield Curve + AAV - Solutions - Part 9 (20:16)
  - H.2 Yield Curve + AAV - Solutions - Part 10 (20:18)
  - H.2 Yield Curve + AAV - Solutions - Part 11 (14:27)
  - H.2 Yield Curve + AAV - Solutions - Part 12 (22:11)
I. IRC 430(h) - Present Value Calculations ... lessons ... min of video
- 1. Discussion (non-Cash Balance) ...
  - I.1.0. Single Employer 430(h) Present Value Calcs - Outline (handout)
  - I.1.1. Single Employer 430(h) Present Value Calcs - Part 1 (22:28)
  - I.1.2. Single Employer 430(h) Present Value Calcs - Part 2 (22:17)
- 2. Prior Exam Problems (non-Cash Balance) ...
  - I.2.0. Single Employer 430(h) Present Value - Problems (handout)
  - I.2.1. Single Employer 430(h) Present Value Solutions - Part 1 (23:10)
  - I.2.2. Single Employer 430(h) Present Value Solutions - Part 2 (21:32)
  - I.2.3. Single Employer 430(h) Present Value Solutions - Part 3 (20:04)
  - I.2.4. Single Employer 430(h) Present Value Solutions - Part 4 (17:02)
  - I.2.5. Single Employer 430(h) Present Value Solutions - Part 5 (21:40)
  - I.2.6. Single Employer 430(h) Present Value Solutions - Part 6 (14:30)
  - I.2.7. Single Employer 430(h) Present Value Solutions - Part 7 (21:50)
  - I.2.8. Single Employer 430(h) Present Value Solutions - Part 8 (19:47)
  - I.2.9. Single Employer 430(h) Present Value Solutions - Part 9 (17:05)
  - I.2.10. Single Employer 430(h) Present Value Solutions - Part 10 (11:47)
  - I.2.11. Single Employer 430(h) Present Value Solutions - Part 11 (9:53)
  - I.2.12. Single Employer 430(h) Present Value Solutions - Part 12 (11:24)
  - I.2.13. Single Employer 430(h) Present Value Solutions - Part 13 (13:36)
  - I.2.14. Single Employer 430(h) Present Value Solutions - Part 14 (15:47)
  - I.2.15. Single Employer 430(h) Present Value Solutions - Part 15 (20:29)
  - I.2.16. Single Employer 430(h) Present Value Solutions - Part 16 (13:56)
  - I.2.17. Single Employer 430(h) Present Value Solutions - Part 17 (24:54)
- 3. Discussion - Cash Balance plans ...
  - I.3.0. Cash balance plans - 430(h) Present Value Calcs - Outline (handout)
  - I.3.0. Cash balance plans - 430(h) Present Value Calcs - Discussion (21:15)
- 4. Prior Exam Problems - Cash Balance plans ...
  - I.4.0. Cash balance plans - 430(h) Present Value Calcs - Problems (handout)
  - I.4 Cash balance plans - 430(h) Present Value Calcs - Solutions - Part 1 (18:45)
  - I.4 Cash balance plans - 430(h) Present Value Calcs - Solutions - Part 2 (20:14)
  - I.4 Cash balance plans - 430(h) Present Value Calcs - Solutions - Part 3 (14:23)
J. IRC 430 - Minimum Contributions ... lessons ... min of video
- 1. Discussion ...
  - J.1.0. Minimum Funding - Outline (handout)
  - J.1.1. Minimum Funding - Part 1 (26:01)
  - J.1.2. Minimum Funding - Part 2 (15:34)
  - J.1.3. Minimum Funding - Part 3 (16:54)
  - J.1.4. Minimum Funding - Part 4 (23:04)
- 2. PPA 2006 Examples ...
  - J.2.0. Minimum Funding Examples - Outline (handout)
  - J.2.1. Minimum Funding Examples - Part 1 (20:26)
  - J.2.2. Minimum Funding Examples - Part 2 (17:27)
- 3. Prior Exam Problems ...
  - J.3.0. Minimum Contributions Problems (handout)
  - J.3.1. Minimum Contributions Problems - Part 1 (28:00)
  - J.3.2. Minimum Contributions Problems - Part 2 (21:19)
  - J.3.3. Minimum Contributions Problems - Part 3 (11:05)
  - J.3.4. Minimum Contributions Problems - Part 4 (18:23)
  - J.3.5. Minimum Contributions Problems - Part 5 (25:43)
  - J.3.6. Minimum Contributions Problems - Part 6 (27:44)
  - J.3.7. Minimum Contributions Problems - Part 7 (20:25)
  - J.3.8. Minimum Contributions Problems - Part 8 (21:41)
  - J.3.9. Minimum Contributions Problems - Part 9 (25:31)
  - J.3.10. Minimum Contributions Problems - Part 10 (19:56)
  - J.3.11. Minimum Contributions Problems - Part 11 (16:44)
  - J.3.12. Minimum Contributions Problems - Part 12 (23:38)
  - J.3.13. Minimum Contributions Problems - Part 13 (23:27)
  - J.3.14. Minimum Contributions Problems - Part 14 (20:58)
  - J.3.15. Minimum Contributions Problems - Part 15 (18:39)
  - J.3.16. Minimum Contributions Problems - Part 16 (19:41)
  - J.3.17. Minimum Contributions Problems - Part 17 (18:45)
  - J.3.18. Minimum Contributions Problems - Part 18 (22:51)
  - J.3.19. Minimum Contributions Problems - Part 19 (19:59)
  - J.3.20. Minimum Contributions Problems - Part 20 (22:16)
  - J.3.21. Minimum Contributions Problems - Part 21 (16:24)
  - J.3.22. Minimum Contributions Problems - Part 22 (18:39)
  - J.3.23. Minimum Contributions Problems - Part 23 (32:47)
  - J.3.24. Minimum Contributions Problems - Part 24 (26:34)
  - J.3.25. Minimum Contributions Problems - Part 25 (25:37)
  - J.3.26. Minimum Contributions Problems - Part 26 (23:43)
  - J.3.27. Minimum Contributions Problems - Part 27 (19:21)
  - J.3.28. Minimum Contributions Problems - Part 28 (17:35)
  - J.3.29. Minimum Contributions Problems - Part 29 (15:35)
  - J.3.30. Minimum Contributions Problems - Part 30 (14:36)
K. IRC 430(i) - At-Risk Plans ... lessons ... min of video
- 1. Discussion ...
  - K.1.0. Single Employer At Risk Rules - Outline (handout)
  - K.1.1. Single Employer At-Risk Rules - Part 1 (16:35)
  - K.1.2. Single Employer At-Risk Rules - Part 2 (14:41)
- 2. Prior Exam Problems ...
  - K.2.0. At-Risk Plans Problems (handout)
  - K.2. At-Risk Plans Solutions - Part 1 (21:10)
  - K.2. At-Risk Plans Solutions - Part 2 (21:54)
  - K.2. At-Risk Plans Solutions - Part 3 (12:32)
  - K.2. At-Risk Plans Solutions - Part 4 (8:01)
  - K.2. At-Risk Plans Solutions - Part 5 (18:46)
  - K.2. At-Risk Plans Solutions - Part 6 (24:43)
  - K.2. At-Risk Plans Solutions - Part 7 (21:49)
  - K.2. At-Risk Plans Solutions - Part 8 (2:28)
L. IRC 430(j) - Quarterly Contributions and Liquidity Requirements ... lessons ... min of video
- 1. Discussion ...
  - L.1.0. Quarterly Contribution Rules - Outline (handout)
  - L.1.1. Quarterly Contribution Rules - Part 1 (19:47)
  - L.1.2. Quarterly Contribution Rules - Part 2 (18:32)
  - L.1.3. Quarterly Contribution Rules - Part 3 (16:49)
- 2. Prior Exam Problems ...
  - L.2.0. Quarterly Contribution Rules - Problems (handout)
  - L.1. Quarterly Contribution Rules - Solutions - Part 1 (1:57)
  - L.2. Quarterly Contribution Rules - Solutions - Part 2 (22:41)
  - L.2. Quarterly Contribution Rules - Solutions - Part 3 (32:56)
  - L.2. Quarterly Contribution Rules - Solutions - Part 4 (27:12)
  - L.2. Quarterly Contribution Rules - Solutions - Part 5 (17:55)
  - L.2. Quarterly Contribution Rules - Solutions - Part 6 (23:45)
  - L.2. Quarterly Contribution Rules - Solutions - Part 7 (20:54)
  - L.2. Quarterly Contribution Rules - Solutions - Part 8 (10:53)
  - L.2. Quarterly Contribution Rules - Solutions - Part 9 (24:38)
  - L.2. Quarterly Contribution Rules - Solutions - Part 10 (17:22)
W. IRC 436 - Benefit Restrictions ... lessons ... min of video
- 1. Discussion ...
  - W.1.0. IRC 436 Rules - Outline (handout)
  - W.1.1. IRC 436 Rules - Part 1 (16:37)
  - W.1.2. IRC 436 Rules - Part 2 (21:53)
  - W.1.3. IRC 436 Rules - Part 3 (16:18)
  - W.1.4. IRC 436 Rules - Part 4 (10:52)
- 2. Prior Exam Problems ...
  - W.2.0. Benefit restrictions - Problems (handout)
  - W.2.1. Benefit restrictions - Solutions - Part 1 (21:49)
  - W.2.2. Benefit restrictions - Solutions - Part 2 (17:54)
  - W.2.3. Benefit restrictions - Solutions - Part 3 (17:28)
  - W.2.4. Benefit restrictions - Solutions - Part 4 (11:33)
  - W.2.5. Benefit restrictions - Solutions - Part 5 (17:25)
  - W.2.6. Benefit restrictions - Solutions - Part 6 (16:39)
  - W.2.7. Benefit restrictions - Solutions - Part 7 (17:11)
  - W.2.8. Benefit restrictions - Solutions - Part 8 (6:57)
M. IRC 412 - Waivers ... lessons ... min of video
- 1. Discussion ...
  - M.1.0. Waiver Rules - Outline (handout)
  - M.1.1. Waiver Rules (17:01)
- 2. Prior Exam Problems ...
  - M.2.0. Waivers - Problems (handout)
  - M.2. Waivers - Solutions - Part 1 (2:21)
  - M.2. Waivers - Solutions - Part 2 (15:44)
  - M.2. Waivers - Solutions - Part 3 (3:25)
N. IRC 404(o) - Maximum Deductible Limit ... lessons ... min of video
- 1. IRC 404(o) Deductible Limit Discussion ...
  - N.1.0. IRC 404(o) Deductible Limit - Outline (handout)
  - N.1.1. IRC 404(o) Deductible Limit - Part 1 (24:23)
  - N.1.2. IRC 404(o) Deductible Limit - Part 2 (11:12)
- 2. IRC 404(o) - Prior Exam Problems ...
  - N.2.0. 404(o) Deductible Limit Problems (handout)
  - N.2.1. 404(o) Deductible Limit Solutions - Part 1 (21:01)
  - N.2.2. 404(o) Deductible Limit Solutions - Part 2 (20:58)
  - N.2.3. 404(o) Deductible Limit Solutions - Part 3 (13:59)
  - N.2.4. 404(o) Deductible Limit Solutions - Part 4 (18:11)
  - N.2.5. 404(o) Deductible Limit Solutions - Part 5 (19:21)
  - N.2.6. 404(o) Deductible Limit Solutions - Part 6 (18:11)
  - N.2.7. 404(o) Deductible Limit Solutions - Part 7 (19:39)
  - N.2.8. 404(o) Deductible Limit Solutions - Part 8 (25:02)
  - N.2.9. 404(o) Deductible Limit Solutions - Part 9 (16:46)
  - N.2.10. 404(o) Deductible Limit Solutions - Part 10 (13:07)
  - N.2.11. 404(o) Deductible Limit Solutions - Part 11 (12:02)
  - N.2.12. 404(o) Deductible Limit Solutions - Part 12 (7:09)
- 3. IRC 404(a)(7) Deductible Limit Discussion ...
  - N.3.0. IRC 404(a)(7) Deductible Limit - Outline (handout)
  - N.3.1. IRC 404(a)(7) Deductible Limit - Part 1 (18:07)
  - N.3.2. IRC 404(a)(7) Deductible Limit - Part 2 (15:32)
- 4. IRC 404(a)(7) - Prior Exam Problems ...
  - N.4.0. 404(a)(7) Deductible Limit + Excise Taxes Problems (handout)
  - N.4.1. 404(a)(7) Deductible Limit + Excise Taxes Solutions - Part 1 (3:15)
  - N.4.2. 404(a)(7) Deductible Limit + Excise Taxes Solutions - Part 2 (12:52)
O. Section 417(e) - Cashout Restrictions ... lessons ... min of video
- 1. Discussion ...
  - O.1.0. Cashout Restrictions - Outline (handout)
  - O.1.1. Cashout Restrictions (11:50)
- 2. Prior Exam Problems ...
  - O.2.0. Cashout Restrictions Problems (handout)
  - O.2. Cashout Restrictions - Solutions Part 1 (13:50)
  - O.2. Cashout Restrictions - Solutions Part 2 (16:02)
  - O.2. Cashout Restrictions - Solutions Part 3 (9:10)
  - O.2. Cashout Restrictions - Solutions Part 4 (4:16)
P. TESTED ON EA-2L EXAM - IRC 415 ... lessons ... min of video
- 1. Discussion ...
  - P.1.0. NO LONGER ON SYLLABUS - Section 415 - Outline (handout)
  - P.1.1. Section 415 - Part 1 (20:50)
  - P.1.2. Section 415 - Part 2 (21:48)
  - P.1.3. Section 415 - Part 3 (22:22)
  - P.1.4. Section 415 - Part 4 (21:54)
  - P.1.5. Section 415 - Part 5 (23:44)
  - P.1.6. Section 415 - Part 6 (9:53)
- 2. Prior Exam Problems ...
  - P.2.0. Benefit Limitations Problems (handout)
  - P.2.1.1. Benefit Limitations Solutions - Part 1 (20:35)
  - P.2.1.2. Benefit Limitations Solutions - Part 2 (18:07)
  - P.2.1.3. Benefit Limitations Solutions - Part 3 (13:18)
  - P.2.1.4. Benefit Limitations Solutions - Part 4 (20:35)
  - P.2.1.5. Benefit Limitations Solutions - Part 5 (19:42)
  - P.2.1.6. Benefit Limitations Solutions - Part 6 (16:14)
  - P.2.1.7. Benefit Limitations Solutions - Part 7 (23:38)
  - P.2.1.8. Benefit Limitations Solutions - Part 8 (14:27)
Q. TESTED ON EA-2L EXAM - IRC 416 ... lessons ... min of video
- 1. Discussion ...
  - Q.1.0. NO LONGER ON SYLLABUS - Top Heavy Rules - Outline (handout)
  - Q.1.1. Top Heavy Rules - Part 1 (21:28)
  - Q.1.2. Top Heavy Rules - Part 2 (19:53)
- 2. Prior Exam Problems ...
  - Q.2.0. Section 416 Problems (handout)
  - Q.2.1. Section 416 Solutions - Part 1 (20:33)
  - Q.2.2. Section 416 Solutions - Part 2 (12:12)
  - Q.2.3. Section 416 Solutions - Part 3 (17:22)
  - Q.2.4. Section 416 Solutions - Part 4 (18:15)
R. IRC 431 - Multiemployer Plans ... lessons ... min of video
- 1. Minimum Funding Standard Account Discussion ...
  - R.1.0. IRC 431 MFSA - Outline (handout)
  - R.1.1. IRC 431 MFSA - Part 1 (22:50)
  - R.1.2. IRC 431 MFSA - Part 2 (19:55)
  - R.1.3. IRC 431 MFSA - Part 3 (11:50)
- 2. MFSA - Prior Exam Problems ...
  - R.5.0. Minimum Funding Problems (handout)
  - R.5.1. Minimum Funding Problems - Part 1 (20:17)
  - R.5.2. Minimum Funding Problems - Part 2 (11:28)
  - R.5.3. Minimum Funding Problems - Part 3 (20:18)
  - R.5.4. Minimum Funding Problems - Part 4 (12:36)
  - R.5.5. Minimum Funding Problems - Part 5 (15:06)
  - R.5.6. Minimum Funding Problems - Part 6 (18:02)
  - R.5.7. Minimum Funding Problems - Part 7 (14:35)
  - R.5.8. Minimum Funding Problems - Part 8 (18:50)
  - R.5.9. Minimum Funding Problems - Part 9 (17:43)
  - R.5.10. Minimum Funding Problems - Part 10 (21:13)
  - R.5.11. Minimum Funding Problems - Part 11 (23:42)
  - R.5.12. Minimum Funding Problems - Part 12 (18:11)
  - R.5.13. Minimum Funding Problems - Part 13 (13:30)
  - R.5.14. Minimum Funding Problems - Part 14 (11:56)
  - R.5.15. Minimum Funding Problems - Part 15 (21:28)
  - R.5.16. Minimum Funding Problems - Part 16 (25:02)
  - R.5.17. Minimum Funding Problems - Part 17 (24:23)
- 3. Full Funding Limitation Discussion ...
  - R.2.0. Full Funding Limitation - Outline (handout)
  - R.2.1. Full Funding Limitation - Part 1 (20:54)
  - R.2.2. Full Funding Limitation - Part 2 (19:10)
- 4. Full Funding Limitation - Prior Exam Problems ...
  - R.6 Full Funding Limitation Problems (handout)
  - R.6 Full Funding Limitation Problems - Part 1 (6:33)
  - R.6 Full Funding Limitation Problems - Part 2 (24:26)
  - R.6 Full Funding Limitation Problems - Part 3 (9:50)
S. IRC 432 - Multiemployer Plans ... lessons ... min of video
- 1. Discussion ...
  - S.1.0. Endangered and Critical Status (handout)
  - S.1.1. Endangered and Critical Status - Part 1 (17:57)
  - S.1.2. Endangered and Critical Status - Part 2 (18:44)
- 2. Prior Exam Problems ...
  - S.2 Endangered and Critical Status - Problems (handout)
  - S.2 Endangered and Critical Status - Solutions - Part 1 (6:16)
  - S.2 Endangered and Critical Status - Solutions - Part 2 (17:20)
  - S.2 Endangered and Critical Status - Solutions - Part 3 (13:11)
  - S.2 Endangered and Critical Status - Solutions - Part 4 (6:28)
T. IRC 404 - Multiemployer Plans ... lessons ... min of video
- 1. IRC 404 Basic Rules Discussion ...
  - T.1.0. 404 Basic Rules - Outline (handout)
  - T.1.1. 404 Basic Rules - Discussion (23:20)
- 2. IRC 404 Fresh Start and FFL Discussion ...
  - T.2.0. 404 Fresh Start and FFL - Outline (handout)
  - T.2.1. 404 Fresh Start and FFL - Part 1 (20:36)
  - T.2.2. 404 Fresh Start and FFL - Part 2 (19:11)
- 3. IRC 404 Basic Rules Problems ...
  - T.3.0. IRC 404 Basic Rules Problems (handout)
  - T.3.1. IRC 404 Basic Rules Problems - Part 1 (20:22)
  - T.3.2. IRC 404 Basic Rules Problems - Part 2 (14:13)
- 4. IRC 404 Fresh Start and FFL Problems ...
  - T.4.1. IRC 404 Fresh Start and FFL Problems (15:27)
U. IRC 414(l) - Mergers and Spinoffs ... lessons ... min of video
- 1. Discussion ...
  - U.1.0. Mergers and Spinoffs (handout)
  - U.1.1. Mergers and Spinoffs - Discussion - Part 1 (13:07)
  - U.1.2. Mergers and Spinoffs - Discussion - Part 2 (11:05)
- 2. Prior Exam Problems ...
  - U.2.0. IRC 414(l) Problems (handout)
  - U.2.1. IRC 414(l) Solutions - Part 1 (6:29)
  - U.2.2. IRC 414(l) Solutions - Part 2 (5:16)
  - U.2.3. IRC 414(l) Solutions - Part 3 (15:48)
V. Multiemployer regulations - Reference material ... lessons ... min of video
- 1. 431 Regulations (Shortfall) Discussion ...
  - V.1.0. 431 Regulations (Shortfall) - Outline (handout)
  - V.1.1. 431 Regulations (Shortfall) - Part 1 (20:36)
  - V.1.2. 431 Regulations (Shortfall) - Part 2 (14:09)
- 2. Practice problems - 431 Regulations (Shortfall) ...
  - V.2.0. Regulations Problems (Shortfall) - Outline (handout)
  - V.2.1. Regulations Problems (Shortfall) - Discussion (6:55)
- 3. Method changes - Discussion ...
  - V.3.0. 431 Regulations (Method change) - Outline (handout)
  - V.3.1. 431 Regulations (Method change) (19:45)
- 4. Practice problems - Method changes ...
  - V.4.1. Method Changes Problems - Outline (handout)
  - V.4.1. Method Changes Problems - discussion (12:00)
- 5. 404 Regulations Discussion ...
  - V.5.0. IRC 404 Regulation - Outline (handout)
  - V.5.1. IRC 404 Regulation - Part 1 (21:37)
  - V.5.2. IRC 404 Regulation - Part 2 (22:17)
- 6. Practice problems - 404 Regulations ...
  - V.6.0. IRC 404 Regulations Problems - Outline (handout)
  - V.6.1. IRC 404 Regulations Problems - Discussion (19:20)

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EA Exam 2F

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First Pass Done