Multiemployer Plan Funding Methods Explained

American Society of Enrolled Actuaries [ASEA]

Speakers:   Allen Pauly, EA, CERA, ASA, MAAA, Senior Actuary, Cuni Rust & Strenk
                    Kevin Cole, EA, ASA, Associate Actuary, Cuni Rust & Strenk

Description: Most pension actuaries never encounter multiemployer plan funding methods – except on the EA exams. This webinar will be a review of multiemployer topics tested on the EA-2F exam, presented by actuaries working in the industry.

Learning Objectives:

1. Alternative funding methods, including EAN, FIL, and Aggregate
2. Multiemployer minimum and maximum funding, and the actuarial value of assets
3. The funding standard account, amortization bases, and the “equation of balance”
4. Determination of zone status, funding improvement and rehabilitation plans, and applicable excise taxes and surcharges (IRC 432 and 4971)

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