Small Business Retirement Plans
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Small Business Retirement Plans document sample
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A ABC of Cleveland Board of Directors Adams, Mark Agatston, John S., MSPA Albizo, Joel Albrecht, JoAnn, APM Albrecht, L. Joann, CPC, QPA Altieri, Mark P. Ankner, Raymond G., MSPA Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Anonymous Armstrong, Jane E. Ashner, Harold J., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. Ashton, Bruce L., APM, Esq. B Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Bain, Mike, MSPA Berke, E. William Berry, Raymond D., MSPA Bishop, William P., MSPA, CPC, QPA, FCA Bitzer, Frank J., Esq., CEBS Blachman, Gary D. Blachman, Gary D. Black, Jim Bleier, Lisa, Esq. Bleiweis, Jeffrey I. Block, Richard A., MSPA Bloom, Lauren Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bloom, Teresa T., APM Bock II, Edward Paul, QKA Bock II, Edward Paul, QPA Boggs, Ginny, QPA, QKA Boggs, Kimberly J. Boggs, Kimberly J. Bosley, Janine H., APM Boyce, Kerry, CPC, QPA Bradford, Christine Breice, Karl E., QKA Breyfogle, Jon W., Esq. Breyfogle, Jon W., Esq. Bruce, Mary T. Buckley, Mark K. Budke, Rich Burns, David M., MSPA, CPC Burns, David M., MSPA, CPC, QPA Burns, David M., MSPA, CPC, QPA Burns, David M., MSPA, CPC, QPA Burns, David M., MSPA, CPC, QPA Burns, Gary A. Burrows, Edward E., MSPA Burrows, Edward E., MSPA Buscher, Elizabeth A. Byrnes, G. Patrick, MSPA Byrnes, G. Patrick, MSPA, COPA C Callahan, Michael E., FSPA, CPC Calvert, Denise Calvert, Denise E. Calvert, Denise E. Calvert, Densie E. Calvert, Densie E. Campbell, Bradford P. Carpenter, Richard, CPC Cavanaugh, Amy L. Cavanaugh, Amy L. Cavanaugh, Amy L. Cavanaugh, Amy L. Cavanaugh, Amy L., CPC, QPA, QKA Cavanaugh, Amy L., CPC, QPA, QKA Cavanaugh, Amy L., CPC, QPA, QKA Cavanaugh, Amy L., CPC, QPA, QKA Cavanaugh, Amy L., QPA Cavanaugh, Amy, CPC, QPA, QKA Cavanaugh, Amy, QPA, QKA Chabot, Chip Chaia, Christine Chambers, Jana J., QPA, QKA Chambers, Susan J., FSPA Chang, Jeffrey C., APM Chang, Jeffrey C., APM Chang, Jeffrey C., APM Clark, Keith Clayton, Angela Coffey, Kristine J., CPC Cohen-Greenberg, Michael Collett, Thomas E., CPC Collinson, Catherine Collinson, Catherine Comer, James T. Cook, Heidi J., CPC, QPA, QKA Cook, Heidi J., CPC, QPA, QKA Corle, Jonathan S., CPC Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Cornett, Troy L. Coyne, Michael P. Crawford, Angel Cristina S. Belen Critchfield, Shannon R., CPC, QPA, QKA D D'Amico, Michelle L. Davis, Debra A. Davis, Debra A. Davis, Debra A., APM Davis, Debra A., Esq. DeBrosse, Marlene M., QKA Delaney, Anna M., CPC Delaney, Anna M., CPC Delaney, Anna M., CPC Delaney, Anna M., CPC Deutsch, Lawrence, MSPA Deutsch, Lawrence, MSPA DeVore, Tara C. Dial, Glenn A. Diehl, Susan D. Diver, Catherine Dobrow, Stephen L., CPC, QPA, QKA Dobrow, Stephen L., CPC, QPA, QKA Dobrow, Stephen L., CPC, QPA, QKA, QPFC Dobrow, Stephen L., CPC, QPA, QKA, QPFC Dobrow, Stephen L., CPC, QPA, QKA, QPFC Dobrow, Stephen L., CPC, QPA, QKA, QPFC Doichinov, Nadia, QPA Donnellan, Scott, CPC, QPA, QKA Donovan, Kevin J., APM Donovan, Kevin J., APM Donovan, Kevin J., APM, CPA Donovan, Kevin J., MSPA Dorfman, Barry P., QPA Dorsa, Lorraine, MSPA Dorsa, Lorraine, MSPA Dozier, R. William, Jr. FSPA, CPC Duncan, William A. Durchsprung, Lauren E Ellner, Cynthia S. Emery, Amy E. Epstein, Charles D. Evans, Rhonda F Falk, William J., FSA, FCA, MAAA, EA Faucher, Joseph C., Esq. Faucher, Joseph C., Esq. Ferenczy, Ilene H., CPC Ferenczy, Ilene H., CPC Ferenczy, Ilene H., CPC Ferenczy, Ilene, CPC Ferenczy, Ilene, CPC Ferenczy, Ilene, CPC Fernhall, Bunny Wing Fernhall, Bunny Wing Fernhall, Bunny Wing Ferrare, David H., MSPA Ferrigno, Nicholas W., Jr., Esq., CLU, ChFC Finch, Michael J., CPC Finch, Michael J., CPC Flett, Kimberly A., QKA Flett, Kimberly A., QKA Flores, Jolynne Flores, Jolynne M. Foster, E. Thomas, Jr. Frank, Jonathan S. Freitag, Delores R. Froberg, Rebecca L., QKA Funderburg, Kimberly E., CPC, QPA, QKA Furgala, Brian K., CPC, QPA Furgala, Brian K., CPC, QPA G Gady, Marcia, A. Gensler-Hooker, Sadie A., CPC, QPA, QKA, QPFC Gensler-Hooker, Sadie, CPC, QPA, QKA Getz, Kara, APM Givon, Amiram J., APM, Esq. Givon, Amiram J., CPC, QPA Givon, Amiram, APM Golda, Matt Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq. Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Graff, Brian H., Esq., APM Green, Cathy M., CPC, QPA Green, Cathy M., CPC, QPA Green, Cathy M., CPC, QPA Green, Cathy M., CPC, QPA Green, Cathy M., CPC, QPA Green, Cathy M., CPC, QPA Greenberg, Michael C., QPA Griffin, John P., APM Griffin, John P., JD, LLM Griffin, John P., JD, LLM Griffin, John P., JD, LLM Griffin, John P., JD, LLM Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grimm, Jane S. Grossman, William C., QPA Grossman, William C., QPA Grossman, William C., QPA Groszkiewicz, Cynthia A., MSPA Groszkiewicz, Cynthia A., MSPA Groszkiewicz, Cynthia A., MSPA, QPA Grudzien, Lawrence Grudzien, Lawrence L. Grudzien, Lawrence L. Guarnera, Robert, MSPA, CPC, EA, MAAA, FCA Gucciardi, Joan A., MSPA, CPC H Hagan, Ronald E. Hagan, Ronald E. Hagan, Ronald E. Hajek, Susan L., QKA Hajek, Susan L., QKA Hand, David, MSPA Harris, Ward M. Harrison, R. Scott, FSPA Hartman, Malcolm R. Hartmann, Jeffrey F. Hartness, John D., Jr., APM Hartwell, Ken Harvey, Louis S. Helpler, Stephanie Heming, Martin M., APM Hepler, Stephanie M. Hepler, Stephanie M., QPA, QKA Hochhauser, Lanning R., APM Hochman, Richard A., APM Hochman, Richard A., APM Hochman, Richard, APM Hochman, Richard, APM Hochman, Richard, APM Hochman, Richard, APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoffman, Craig, P., APM Hoover, Marcia L., QPA Hopkins, Thomas L. Houston, Ellen S., QPA, QKA Houston, Ellen S., QPA, QKA Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis E., APM Huntington, Curtis, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Huss, R. Bradford, APM Hutzelman, Martha L., APM I Iliffe, Amy E. J Jaffe, James Jantzen, Martin D., CPC, QPA Jennings Steele, Joni, CPC, QPA, QKA Jennings, Pecanne Jennings, Pecanne Jordan, Karen A., CPC, QPA Jordan, Karen A., CPC, QPA Jordan, Karen A., CPC, QPA Jordan, Karen A., CPC, QPA Jordan, Karen A., CPC, QPA K Kaleda, David C. Kaleda, David C. Kaplan, Robert M., CPC, QPA Karasik, Paul Karbon, William G., MSPA, CPC, QPA Karbon, William G., MSPA, CPC, QPA Karbon, William G., MSPA, CPC, QPA Karbon, William G., MSPA, CPC, QPA Kehoe, Danea M. Kehoe, Danea M. Kehoe, Danea M., Esq. Kennedy, Kathryn J. Kennedy, Kathryn J. Khoury, Mireille Kierman, Jay King, Coni, CPC, QPA Kleinsmith, Jane E. Kliebert, Lee, CPC, QPA Kmak, Tom Kneedler, Peter A., CPC, QPA Kneedler, Peter A., CPC, QPA Kneedler, Peter A., CPC, QPA Kolhoff, David J. Kopra, John K. Koumantaros, Yannis P., QKA Koumantaros, Yannis P., QPA, QKA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA Kozak, Barry, MSPA L LaBombarde, Adrien R. Ledewitz, Andrew B., CPC, QPA, QKA Lee, Raymond J., MAAA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Lensander, Theresa, CPC, QPA Leonard, Tina L., QPA, QKA Leube, Joseph J., Jr., FPSA, CPC Levesque, Richard Levin, David R., APM Levin, David R., APM Levinrad, Norman, FSPA, CPC Levinrad, Norman, FSPA, CPC Levy, Barry M. Levy, Barry Max, QKA Lewis, Catherine N. H. Lewis, Jim Lindsay, Maureen A., CPC, QPA Lipkin, David M., MSPA Lipkin, David M., MSPA Lipkin, David M., MSPA Lipkin, David M., MSPA Lipkin, David M., MSPA Lipkin, David M., MSPA Little, Kimberly J. Lockwood, Charles D., JD, LLM Lockwood, Charles D., JD, LLM Lockwood, Charles D., JD, LLM Lockwood, Charles D., JD, LLM Long, Dennis J. Long, Robert L., APM Long, Robert L., APM Long, Robert, APM Lovejoy, Sue Ellen Lovernick, Michael M Mandell, Jeffery Mandell, Jeffery Mandell, Jeffery Manzer, Marilyn V., QPA, QKA Manzer, Marilyn V., QPA, QKA Manzer, Marilyn, QPA, QKA Marblestone, Ken Marblestone, Ken Marshall, Warren T., JD, LLM Martin, Kimberly B., CPC, QPA Martin, Marjorie R., MSPA Marx, A. Michael, APM Mason, Mike McCleary, Richard F. McCleary, Richard F., MSPA, COPA McCutcheon, Timothy M., APM McGhie, G. Neff, III, MSPA McLeod, Charles N., FSPA, CPC Michael, Nancy M. Migausky, Stephen J. Miller, Evan Miller, Geralyn M. Miller, Geralyn M. Miller, Geralyn M. Miller, Geralyn M., Ph.D. Miller, Judy A., MSPA Miller, Judy A., MSPA Miller, Judy A., MSPA Miller, Judy A., MSPA Miller, Judy A., MSPA Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Miller, Scott D., FSPA, CPC Modigliani, Franco Molzahn, Andrew J., QPA Moody, Aaron B. Moody, Aaron B. Moore, Chip D. Morgan, Cheryl L., CPC, QKA Morris, Robyn C. Moskwa, Laura S., CPC, QPA Myer, William J., QPA, QKA Myers, John W., MSPA N Naegele, Richard A. Newman, David C., QPA, QKA Nolt, Kevin E. Norquist, Ben, CPC O Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. Oberndorf, Steven, Esq. O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA O'Connell, Gwen S., CPC, QPA Oetting, Kerry L., CPC, QPA, QKA Otto, Albert J. P Parks, John P., MSPA Parks, John P., MSPA Parks, John P., MSPA Parks, John P., MSPA Parks, John P., MSPA Parks, John P., MSPA Patch, Mary L., QKA, QPFC Patch, Mary L., QKA, QPFC Paul, James C., APM Paul, James C., APM Paul, James C., APM Paul, Margery F., MSPA, MAAA, EA Pearce, Richard D., FSPA, CPC Pearce, Richard D., FSPA, CPC Pension Publications of Denver Perry, Susan H., CPC, QPA, QKA Phillips, Gary A. Phillips, Howard M., MSPA Phillips, Howard M., MSPA Phillips, Howard M., MSPA Phillips, Howard M., MSPA, FSA, MAAA, EA Pietschker, Marissa, QPA Pietschker, Marissa, QPA Pietschker, Marissa, QPA Pilot, Jamie S. Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA Piper, Kurt F., MSPA, MAAA, ASA Poje, Thomas E., CPC, QPA, QKA Poje, Thomas E., CPC, QPA, QKA Poje, Tom, QPA Pozek, Adam C., QKA Pozek, Adam C., QKA Pozek, Adam C., QKA Pozek, Adam C., QKA, QPFC Pratt, Christina Pratt, David A., APM Pratt, David, APM Preovolos, Peter E. Q R Radaker, Kimberly A., CPC, QPA, QKA Raff, Elliot D., APM Raff, Elliot D., APM Rahn, Michael F. Reich, Gail Reish, C. Frederick, APM Reish, C. Frederick, APM Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, C. Frederick, APM, Esq. Reish, Fred, APM Reish, Fred, APM, Esq. Reish, Fred, APM, Esq. Reish, Fred, APM, Esq. Reish, Fred, APM, Esq. Reish, Fred, APM, Esq. Rich, Jeffrey A., JD, CPA Richter, Robert M., APM Richter, Robert M., APM Richter, Robert M., APM Richter, Robert M., APM Richter, Robert M., APM Richter, Robert M., APM Richter, Robert M., APM Ringwald, Carol Ringwald, Carol Roberts, Jason C. Robichaux, Chris Robichaux, Chris Robichaux, Chris Rocco, Mary Ann, MSPA, COPA Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rosen, Stephen H., MSPA, CPC Rowe, David S., CPC, QPA, QKA Rowe, David S., CPC, QPA, QKA Rund, Gregory R. Rund, Gregory R. Ruthenberg, Kenneth W., Jr. Ruthenberg, Kenneth W., Jr. S Saake, Gary R. Salzar, Janice L. Sanchez-Salazar, Barbara L. Savino-Lynch, Judy A., QPA Scalia, Lisa A., CPC, QPA, QKA Scalia, Lisa A., CPC, QPA, QKA Scalia, Lisa A., CPC, QPA, QKA Schaal, Nadine Schaal, Nadine Schaal, Nadine Schmidt, Steven L. Scholz, Jay Thomas, CPC, QPA, QKA Schwartz, Robert F., APM Scruggs, Rick Scudder, Steven C., APM Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC Sears, Carol R., FSPA, CPC, MAAA, FCA, EA Semadeni, Melinda Senderowitz, Philip Shalit, Carl, MSPA Shalit, Carl, MSPA Shifrin, Harvey Shoemaker, Susan A. Shulman, Richard A., MSPA Silver, Lawrence D., QKA Silver, Lawrence D., QKA Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah E., CPC Simoneaux, Sarah L., CPC Simoneaux, Sarah, CPC Simoneaux, Sarah, CPC Simoneaux, Sarah, CPC Simoneaux, Sarah, CPC Singerman, Frederic S. Singh, Sandeep Skinner, Carol J., QPA Skinner, Carol J., QPA Smith, Christopher M. Smith, Sheldon H., APM Smith, Sheldon H., APM Smith, Sheldon H., APM Sorrell, Richard L. Sortino, Frank Sparks, Jeffrey T., QPA Spater, Benjamin F., APM Starr, Lawrence C., CPC Starr, Lawrence C., CPC, EA, CEBS Starr, Lawrence C., CPC, EA, CEBS Starr, Lawrence C., CPC, QPFC Stebbins, John P., QKA Stebbins, John P., QKA Steve, Michael W., QPA Stevens, Valeri L., APM, FLMI, CEBS, APA Stevens, Valerie L., APM Stevens, Valerie L., APM Stewart, Jack, QKA Stewart, Thea Stewart, Thea Stifel, Lisa, QPA Stipelman, Charles, FSPA Stone, Donald Stonewall, Alan J., FSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris L., MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Stroud, Chris, MSPA Sutton, Virginia Krieger Swisher, Pete, CPC, QPA Swisher, Pete, CPC, QPA Swisher, Pete, QPA Swisher, Peter K., CPC, QPA Swisher, Peter K., QPA Szatkowski, Kim L., CPC, QPA Szatkowski, Kim L., CPC, QPA, QKA Szatkowski, Kim L., CPC, QPA, QKA Szatkowski, Kim L., CPC, QPA, QKA T Taylor, George J., MSPA Taylor, George J., MSPA Taylor, George J., MSPA Taylor, George J., MSPA Taylor, George J., MSPA Taylor, George J., MSPA Taylor, George J., MSPA Thomson, Edward H., MSPA, QPA Toth, Robert J., Jr. Totten, Daveyne C., MSPA, COPA Tracey, Carol A., CPC Transamerica Center for Retirement StudiesSM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal L., APM Tripodi, Sal, APM, LL.M. Trone, Donald B. Turner, Deborah Turpin, David J., QPA, QKA Turpin, James E., MSPA U Ufford, Roberta J., Esq. Ufford, Roberta J., Esq. Uncredited Uncredited V Vail, David B., APM Veltman, Rachel G. Veltman, Rachel G. Vollmer, Ken, MSPA W Wagner, Marcia S. Watson, S. Derrin, APM Watson, S. Derrin, APM Watson, S. Derrin, APM Watson, S. Derrin, APM Watson, S. Derrin, APM Watson, S. Derrin, APM Waxenberg, Cathy G., APM Waxenberg, Cathy G., APM, Esq. Waxenberg, Cathy G., APM, Esq. Wegesin, Janice M., CPC, QPA White, Jane White, Nicholas J. White, Nicholas J., APM White, Nicholas J., APM White, Nicholas J., APM White, Nicholas J., APM Whitman, William D. Whitmire, Donald Wiener, Lawrence, APM Williams, Catherine Williams, Catherine Witman, Leonard J., APM Witz, David J. Witz, David J. Wozniacki, Marylis A., QPA, QKA, QPFC X Y Z Zavattari, Sally J., FSPA, CPC Zavattari, Sally J., FSPA, CPC Zavattari, Sally J., FSPA, CPC Zavattari, Sally J., FSPA, CPC, EA Zavattari, Sally J., FSPA, CPC, EA Zentko, Pamela Zoller, Judy ASPPA Benefits Council of Cleveland Underfunded Pension Plans: The Return of Quarterly Contributions and Potential Plan Restrictions The Dawn of a New Era - Opportunities and Responsibilities for Pension Professionals Actuarial Profession Tackles Image Problem with Program to Promote Unique Value ASPA Members Participate in IRS 403(b)/457 Workshop The Final 403(b) Regulations - An Extreme Makeover How Safe Is Your Pension? Creditor Protection for Retirement Plans and IRAs Issues with 412(i) Plans 2008 Educator's Award Presented to Thomas J. Finnegan, MSPA, CPC, QPA 2008 Martin Rosenberg Academic Achievement Awards 2009 Educator's Award Presented to Kathryn J. Kennedy 2009 Harry T. Eidson Founders Award 2009 Martin Rosenberg Academic Achievement Awards A Guide to ASPPA Jargon Actuarial Research Exchange Launched ASPA Onlince CE and Reporting Services Now Available ASPPA and CFFP Form Education Partnership: Financial Advisors for Retirement Plans to Benefit ASPPA PAC Hosts Reception for Senator Smith - Focus on PAC ASPPA Welcomes a New ABC - The ASPPA Benefits Council of South Texas! Betty S. Ireland, CPC, Secretary of State West Virginia C. Frederick Reish, APM, Receives the 2004 Harry T. Eidson Founders Award - Focus on Membership Carol R. Sears, FSPA, CPC, Receives Educators' Award Ella Aderhold, QPA, QKA: Resipient of the Martin Rosenberg Academic Achievement Award Focus on ASPPA Members Fred Reish Honored with the 2009 ASPPA 401(k) Leadership Award Lawrence C. Starr, CPC, Receives Educator's Award - Focus on Education and Examination New Standards: Implications for Eas The ASPPA 401(k) Leadership Award The ASPPA Professional Services Directory: The Latest Benefit for Credentialed Members Only Two Firms Awarded Recordkeepers Certification Minimizing Liability with a Properly Drafted Administrative Services Agreement PBGC-Past, Present, Future… Avoiding Investment Advice Hazards Impact of the Proposed 408(b)(2) Regulations on TPAs Letter from the President Letter from the President Letter from the President - Focus on the Board of Directors Letter from the President: The Year in Review Market Timing: The Fiduciary Duty to Protect Participants A Statistical Look at the IRS Remedial Programs An Update on the PWBA's Investigation of 401(k) Fees Can This Plan Be Saved? Can This Plan Be Saved?: The Leased Employee Conundrum Disclosure of 401(k) Fees: An Overview for TPAs GAC Meets the Agencies Impact of IRS Reorganization on Remedial Programs IRS "Best Practices" Memo Provides Guidance on EPCRS IRS Consolidates and Modifies Remedial Programs in Revenue Procdure 98-22 IRS, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings Letter from the President Must the Investment Options in a 401(k) Plan be Tailored to the Workforce? New Reporting Requirements for Payments from Insurance Companies PAC: The Fable PBGC, IRS, Treasury, and DOL Meetings - Focus on GAC Plan Expenses: What Can Be Paid From the Plan? The Dos and Don'ts of Restoration Payments The New Administrative Policy Regarding Self-Correction: A Double Edged Sword 1999 - The Year in Review - Focus on Technology ASPA’s Newly Restructured Education Program Debuts in 2004 - Focus on E&E Changing Your Personal Record on eASPA - Focus on eASPA E&E Provides a Roadmap to Learning - Focus on E&E Revisting eASPA! - Focus on Technology Technology and Examinations - Focus on E&E Using Better Technology, E&E Makes Big Changes in 2003—and There’s More to Come Welcome to eASPA - Focus on Technology Oops!! I'm a Fiduciary? 2007 Syllabus Changes Announced for ASPPA's Defined Benefit Course Trends in Pensions - Hybrid Pension Plans Department of Labor Service Provider Audits ABC of Greater Cincinnati: Focused on Membership and Programming! How to Identify and Avoid Conflicts of Interest When Selecting Service Providers One of ASPA’s Newest Additions: The ASPA Benefits Council of the Texas Gulf Coast - Focus on ABCs Cash Balance Briefing on Capitol Hill Welfare Benefit Plans After IRS Notice 2007-83 Learning Your ABCDs The Ethics of Conflict of Interest ASPPA Joint Report Highlights Need for Accurate Revenue Estimating for Retirement Savings Proposals ASPPA PAC Faces New Challenges in 111th Congress ASPPA PAC: Your Partner in the Political Process GAC Activities for June - December 2005 GAC Activities for the First Half of 2005 GAC Activities through August 2007 GAC Activities through September 2006 GAC Finishes 2004 with a Flurry of Activity GAC Outlook for 2008 ASPA Benefits Council of Cleveland - Focus on ABCs ASPA Benefits Council of Cleveland The ABC of Dallas/Ft. Worth Approaches Its Fifth Anniversary 401(k), 403(b) and 457 Plan Basics in 2006 Taking Stock: An Introduction to Equity-based Compensation Third-Party Administrators as Plan Fiduciaries 2002 Membership Satisfaction Survey Results Restoring Confidence in the 401(k): What Retirement Plan Sponsors Need to Do Correcting Late Employee Contributions DOL Addresses Key Issues for 401(k) Plan Market DOL Releases Key Guidance on Payment of Mutual Fund Fees in 401(k)s Central Florida and Delaware Valley - Focus on ABCs Electronic Document Management - The Paperless Pension Office Getting Plan Sponsors to Zero: A Business Owner's View of 401(k) Operations Dynamic Programs and Student Opportunities Abound in the Delaware Valley - Focus on ABCs ABC Delaware Valley Overflows with Educational Opportunities Cultivating Pension Knowledge in The City of Brotherly Love - Focus on ABC Happy Anniversary ABC of Delaware Valley! Philadelphia Offers More than Cheese Steaks and Soft Pretzels - Focus on ABCs The ABC of North Florida Comments on Reductions of Accruals and Allocations Because of the Attainment of Any Age; Application of Nondiscrimination Cross-Testing Rules to Cash Taking the World By Storm - With Safe A New Trend in 401(k) Education ASPA Then and Now - Millennium Feature Tribute to ASPPA Past President Edward E. Burrows, MSPA, COPA Electronic Loan Process Using Credit Cards CE Deadline Is Just Around the Corner - Focus on Continuing Education 2006 Harry T. Eidson Founders Award Program Expanded Are You Staying Current with ASPPA's Continuing Education Program? ASPPA Continuing Education Program Update The 2007 Harry T. Eidson Founders Award Schedule C - A New Era in Annual Reporting New Bonding Rules – It Could Have Been Worse! 401(k) Versus Roth IRA Avoiding and Locating Lost Participants Division of Defined Benefit Assets Through Qualified Domestic Relations Orders The Qualified Sign-On Bonus Davis-Bacon Prevailing Wage Retirement Plans Document Restatement Strategies Preparing Clients with DC Plans for the EGTRRA Restatement Process Qualified Plan Compliance Cafeteria Plans - A Refresher Course The 2004 401(k) Sales Summit—What Are They Saying About It? The Changing Face of Plan Administration How Recent Rulings Affect You—And What You Can Do - Focus on Technology The TPA Value Proposition and Market Opportunity Focus on Volunteers Why Would Anyone Want to be an FSPA? IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings PBGC, IRS, Treasury, and DOL Meetings - Focus on GAC The Perpetual Question – What Are the Investment Trends for Defined Contribution Plans? ASPA Benefits Council of Central Florida - Focus on the ABCs Auto-Enrollment…Joy or Joke? Realistic Strategies for Success Fun with Earned Income The ASPPA Benefits Council of Greater Cincinnati Back on Track: Helping Pre-retirees Improve Their Retirement Outlook Improving Retirement Security in America: Bridging the Generation and the Savings Gaps Should You Be Trustee of Your Corporate Retirement Plan? ASPPA Adds Ethics/Professionalism to Continuing Education Requirement Focus on Volunteers Chicago and Delaware Valley - Focus on ABCs Bruce L. Ashton Elected ASPA President Chris L. Stroud, MSPA, Elected 2006-2007 ASPPA President Latest Addition to ASPPA's Board of Directors Latest Additions to the ASPPA Board of Directors Latest Additions to the ASPPA Board of Directors Latest Additions to the ASPPA Board of Directors Latest Additions to the ASPPA Board of Directors Latest Additions to the Board of Directors - Focus on the Board of Directors Latest Additions to the Board of Directors - Focus on the Board of Directors Sal L. Tripodi, APM, Elected 2007-2008 ASPPA President Sarah E. Simoneaux, CPC, Elected 2005-2006 ASPPA President Sheldon H. Smith, APM, Elected 2009-2010 ASPPA President Stephen Dobrow Receives President's Award from the Society of Actuaries Stephen H. Rosen Elected ASPA President Stephen L. Dobrow, CPC, QPA, QKA, QPFC, Elected 2008-2009 ASPPA President The Fly in the Ointment: Plan Loans and QDROs New Flexibility in 401(k) Safe Harbor Plans Adds Appeal for Employers 2004 ASPA Beneftis Council (ABC) Leadership Conference Controlled Groups and Affiliated Service Groups A Lesson in SAS 70 Audits The DOL’s Enron Brief: What It Means for 401(k) Investments The New Face of Disclosure for Fees and Expenses Impact of the Proposed 408(b)(2) Regulations on TPAs Avoiding Investment Advice Hazards The ABC of Detroit: Succession Planning…from Day One A Few Credits Shy? You May Already Have Earned Them! - Focus on CE Continuing Education Requirements - Focus on CE How You Can Earn 40 Required CE Credits and Never Leave Your Office - Focus on CE The 1998 ASPA Annual Conference Meets Half Your ASPA Continuing Education Requirements! - Focus on CE Comments on Reductions of Accruals and Allocations Because of the Attainment of Any Age; Application of Nondiscrimination Cross-Testing Rules to Cash Issues with 412(i) Plans Simple Protection - Perfect Simplicity: Wrap Plans are the Way to Go Chart a Path to Target Date Fund Selection with a Fiduciary Process 2010 Roth IRA Conversions New Retirement Plan Fundamentals (RPF) Exams to Replace Pension Administrator (PA) Exams in 2006 Help ASPA PAC Grow Even Stronger! Volunteering for Your Organization - How to Get Started ASPPA - A "Fan-tastic" Organization It's All About the Silver Bullets Presidential Year in Review: Why the Year Was Special The Little Engine That Could ASPA Benefits Council "Back Home in Indiana" - Focus on ABCs ASPPA PAC Connects the Dots 403(b) Arrangements and 401(k) Plans ASAPs Continue to Inform - ASAPs in Review ASPA ASAP s Continue To Inform Designing Plans After EGTRRA Catch-up Contributions Create "Catch-22" for ADP Test Defined Benefit Plan Basics for Defined Contribution People Pension Administrator's Course Expands to Two Parts Recollections of an Old Timer of ASPA's Early Days, Its Triumphs and Misfortunes ABC of Cleveland - A Winning Season! Single-Participant 401(k) Plan Sales Strategies for Third Party Administrators Why it Matters - Say "Yes" to a Visit to Capitol Hill An Interview with 1999 Eidson Award Winner, Howard J. Johnson, MSPA Education with IMPACT - The Edu-tainment Experience Managing Plan Sponsor Investment Risk in 401(k) Plans Professionalism - It's Up to Us! How Much Do TPAs Need To Do When the Trustee is A Crook? Limitation of Liability Provisions in Service Provider Contracts Are We Engaged? The Pros of Having Engagement Letters (There are No Cons) ASPPA GAC's Still At It: February Hill and Treasury Meetings Pension Protection Act of 2006 - The Culmination of Good Work Getting to Know GAC - Focus on Government Affairs Participant Loans: So, What's Still Bothering You? Why Should You Be Following the PAC? ASPPA Celebrates the First QPFC Credentialed Members New Defined Contribution Plan Series Debuts in 2006 New Year. New Credential. The QPFC Comes to Life! Cash Balance Plan Basics Department of Labor Service Provider Audits New Plan Amendment Protocol Will Provide Predictability…Or Will It? Roth Contribution Programs - Boon or Boondoggle? Comparability Testing for Health Savings Accounts (HSAs) Debit Card Usage in Flexible Spending Accounts and Health Reimbursement Arrangements ASPPA Carries Tax Reform Concerns to Capitol Hill ASPA Members Impact Legislative Process - Focus on GAC Sales Opportunity: ―Acquiring Mergers‖ What is Asset Protection Anyway? Retirees are Moving Your Cheese: Adapting to the New $250 Billion Distribution Planning Market Compliance Reviews - "Spring Cleaning" in the Retirement Planning World ABC of Cleveland - Looking Back on 2006 and Forward to 2007! ABC of Central Florida - Looking Toward the Future by Embracing Our Past Know This Notice - PPA Participant Disclosures ASPPA Benefits Council of Central Florida - It's About Change A QPFC Perspective ASPPA Lone Star Council Houston - Expanding Our Members' Horizons Ensuring Financial Regulatory Reform Carves Out Retirement Plan Service Providers Final 403(b) Audit Guidelines ASPA Members Participate in IRS 403(b)/457 Workshop Recent Developments and Proposed Regulations Make 457 Plans More Attractive Four Essential Steps to Effectively Benchmarking a 401(k) Plan Actuary-Client Privilege - Washington Update ASPA Proposals Included in Budget Agreement ASPA Survey Confirms That New Comparability Expands Small Business Retirement Plan Coverage - Washington Update ASPA Testifies Again - Washington Update ASPA Testifies Before Congress ASPA Works to Promote Defined Benefit Plans - Washington Update ASPA Works Toward Pension Reform - Washington Update Bankruptcy Reform Could Protect Pension Assets Cafeteria Plans for Small Business - Washington Update Capitol Hill - Year in Review - Washington Update Cash Balance Heats Up - Washington Update Cash Balance Plans Under Attack - Washington Update Cash Balance Plans: The Other Side of the Story - Washington Update Congress Getting Involved in New Comparability Debate - Update on Possible Changes to Rules - Washington Update Congress Passes IRS Reform Act Including Actuary-Client Privilege of Confidentiality - Washington Update DOL Considering Changes to Small Plan Reporting Rules - Washington Update DOL Expected to Proprose New Small Plan Reporting Rules - Washington Update Don't Do the LAPP Dance! - Washington Update Don't Forget About Pension Reform - Washington Update Election Special—Outlook for the New Congress - Focus on Washington Enron Pension Legislation Could Impose Severe Burdens On Small Business Retirement Plans - Washington Update Fallout from the Enron Blackout - Washington Update Introducing the "RMBA" - Washington Update IRS Announces Its Interest in Curtailing 412(i) ―Abuses‖ It's Back - Washington Update June Exam Administration - Biggest June Ever! Late Day Madness - Washington Update Legislation Introduced Creating SAFE Plans for Small Business March Madness - Washington Update More Debate on Cash Balance Plans - Washington Update Moving Forward - Washington Update New Comparability Round Two - Washington Update Pension Reform - Where Do We Go From Here? - Washington Update Pension Reform Continues in the Senate - Washington Update Pension Reform Finally Passes - Why Was It So Hard? - Washington Update President Proposes Pension Package - Washington Update President’s Dividend Proposal Could Affect Small Business Retirement Plan Coverage - Washington Update Promoting Retirement Savings by Low-to-Moderate Income Workers (SAVER’s Credit on Steroids) - Washington Update SEC Rules to Curb Market Timing Could Cost 401(k) Participants - Focus on Washington Senate Pension Reform Legislation Introduced - AARP Endorses Legislation - Washington Update The (Almost) Post-Election Report - Washington Update The 30-Year Treasury Bond Dilemma - Washington Update The Next Generation of Pension Legislation - Washington Update Washington Update 401(k) Fee Debate Moves to the Next Stage 401(k) Fee Hearings 401(k) Plan Fees Under Siege - Washington Update 401(k) Plans under Fire - Blaming the Drought on the Well Budget Games Bush Re-election and Republican Gains Shape Retirement Policy Debate Christmas in August - Washington Update Defined Benefit Funding Takes Center Stage - Washington Update Election Special - What to Expect from the New Congress - Washington Update Health Care Reform Includes Safe Harbor Cafeteria Plan Tax Reform Could Undermine Long Term Retirement Savings: Washington Update The Battle Over Investment Advice - Washington Update The LAPP Dance, Part 2 - Washington Update The Next Generation of Retirement Policy - Washington Update The Politics of Social Security Reform - Washington Update The Tax Reform Commssion Lays an Egg - Washington Update There is Still a Chance for Cash Balance Plans - Washington Update Whither Portman-Cardin? - Washington Update Why Automatic Enrollment is the "In" Thing: Washington Update ASPA Conferences and Workshops - An Educations and CE Credits, Too! - Focus on CE How Do I Earn Continuing Education Credits? - Focus on CE In-Housing Training and ASPA's Webcasts It Is Never Too Early to Start - Focus on CE The 1999-2000 Filing Deadline is Approaching - Focus on CE This is a CE Filing Year - Are You Ready - Focus on CE New Rollover Opportunites: Be Cautious Back to Basics - Service Crediting Rules IRS Issues 401(k)/(m) Safe Harbor Guidance IRS Releases GUST Restatement Procedure for Prototype Plans New Comparability Plans Survive After New Regulations Qualified Retirement Plan Self-Audits 2006 Conferences: Meeting Member Needs Better Than Ever! An Interview with… Fred Reish, 2004 Eidson Founder's Award Recipient ASPA's PERF Sponsors the 2001 Math Olympiad - Focus on PERF ASPPA's Webcasts Now Eligible for JBEA Credit Board Recommends Education Program for Sales Professionals - Focus on the Task Forces June Exam Administration - Biggest June Ever! Reinventing the Board: Step One - Focus on ASPA's Board of Directors Volunteering for Your Organization - How to Get Started A Fresh Look at Coverage Testing Back-to-Basics: Average Deferral Percentage Test Defined Contribution Plan Amendments from GUST to WRERA CE Bargains Close to Home - Focus on Continuing Education They Came, They Learned, and Now They Know Their ABCs - Focus on ABCs Continuing Education Program Update - Focus on CE Nondiscrimination Testing Can Consumer-Driven Health Care Be the Solution to the Health Care Crisis? Things Your Mother Never Told You About Health Savings Accounts Present Valuations in Divorce - An Adjunct to Your Business Designing Plans After EGTRRA Inside ASPPA's Self-regulation Program for Recordkeeping Firms Self-regulation for the Recordkeeping Industry The ASPPA Recordkeeper Certification 2006 Harry T. Eidson Founders Award Is There An ASPPA Member on Your Retirement Planning Team? The 401(k) Retirement Income Risk Managing Plan Sponsor Investment Risk in 401(k) Plans Safeguards for a Thorough Acquisition Review Process The ESOP Movement - Perspectives from The ESOP Association Leadership PBGC Spells Relief ABC of Atlanta: 2008 Will Be Great From the ASB: A Plea for Communication About Communications! Fiduciary Adviser Audit Requirements Western Pennsylvania Nears the End of an Inaugural Year - Focus on ABCs PWBA Investigations - Pitfalls and Opportunities Mixing Pension Education and Fun! - Focus on ABCs ABC of Western Pennsylvania is Busier than Ever Amending Qualified Plans for GUST Ethics and Professionalism in the Retirement Plan Services Arena Hurricane Relief for Retirement Plans How Will Kosovo Affect Retirement Plans? Is There A "Roth 401(k) or 403(b)" In Your Future? Procedures for Amending Plan Documents for "GUST" Top-Heavy Plan Rules: A Review and How They Will Change in 2000 ASPPA PAC Needs Your Support ASPPA's Government Affairs Committee Meetings in Washington Dealing with Documents on the Dawn of the Remedial Amendment Period Education is the Focus at the ASPA Benefits Council of North Florida - Focus on ABCs Guidance on SBJPA '96 Amendments Notice 97-2 Provides 401(k) Guidance for 1997 Notice 98-1 Answers 401(k) Questions Presidential Year in Review Strategic Planning and Implementation Team - Focus on ASPA's Committees Dynamic Programs and Student Opportunities Abound in the Delaware Valley - Focus on ABCs ASPPA PERF: Good People PERForming Good Work Bringing a National Focus to New England The ABC of New England Opens Its Doors ASPA Presidential Scholarship Announced - Focus on PERF International Congress of Actuaries Introducing Minority High School Students to Actuarial Science - Focus on PERF Mortality Improvement's Impact on Social Security PERF Promotes Acutarial Scholarships - Focus on PERF PERF Recognizes Rosenberg Award Winners - Focus on PERF PERF Sponsors National Retirement Income Summits - Focus on PERF PERF Supports EBRI - Focus on PERF The Pension Rights Center - Focus on PERF USA Mathematical Olympiad - Focus on PERF USA Mathematical Olympiad - Focus on PERF Donations are Instrumental to Reach PERF's Goals Department of Labor Issues Voluntary Fiduciary Correction Program First Proposed by ASPA DOL Scrutinizes Plan Expenses for Settlor Functions but Approves the Use of Plan Assets to Pay Qualification Costs ERISA 502(l) is Not an Obstacle to a Proposed Voluntary Fiduciary Correction Program GAC Meets the Agencies IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings PBGC, IRS, Treasury, and DOL Meetings - Focus on GAC Third-Party Administrators as Plan Fiduciaries Eidson Founder’s Award Recipient, Curt Hamilton, Reflects on His Tenure at ASPA 2005 Eidson Award Winner: G. Patrick Byrnes, MSPA Learning Your ABCs - in Chicago! A Very Good Year for the ABC of Atlanta "Re-Branding" ASPA to Provide Greater Value to Members Branding is Business 1997-1998 Presidential Review ASPA to Create PAC ASPA's Interprofessional Activities - Are They Worth It? The National Summit on Retirement Savings The Power of the (ASPA) PAC - Focus on Committee for Political Action Reviewing Your Fidelity Bond: What You Need to Know The Great Recession: Fiduciary Lessons Learned from the Financial Crisis Catch-Up Contribution Guidance Is Released Grow Your Retirement Business: Establish Yourself as an Expert Applying ERISA and the Code to Governmental Plans ASPPA's Advanced Actuarial Conference: Focusing on the Pension Actuary Dealing with the Gateway Issues of Cross-tested Plans Top-Heavy Requirements After EGTRRA ASPPA PAC Faces New Challenges in 111th Congress ASPPA PAC Needs Your Support IRS Announces Its Interest in Curtailing 412(i) ―Abuses‖ Recent Department of Labor Guidance on Voluntary Fiduciary Corrections and Abandoned Plans The 2006 Makeover for EPCRS Providing Domestic Partner Benefits to Your Workforce The 2001 ASPA Annual Conference - A Great First Impression Breaking the Code The Fly in the Ointment: Plan Loans and QDROs Oops!! I'm a Fiduciary? Four Essential Steps to Effectively Benchmarking a 401(k) Plan ABC of North Florida Growing in 2008 ABC of North Florida: Jacksonville - A "Super" City! ABC of North Florida: Working to Make it Even Better The ABC of Northern Indiana Focuses on Educational Opportunities Resourcing to India: Reflections on the Experiences of One Retirement Plan Recordkeeper ASPPA PAC: A Foundation for Pension Protection and Personal Success ASPPA PAC Evolving in 2010! Eliminating Optional Forms of Benefits: An Analysis of Treasury Regulations Published Under IRC §411(d)(6) Help to Educate and Inform Fellow Members - Focus on The ASPPA Journal How Plan Administrators Need to Review Qualified Domestic Relations Orders (QDROs) International Congress of Actuaries Plan Trustees Can Sue Plan’s Enrolled Actuary for Professional Malpractice Under State Law Proper Beneficiary Designations Under the New Required Minimum Distributions Regulations Recap of the Agency Updates from the ASPA Annual Meeting The Final Word on the Disclosure of Relative Values The New Rules for Deferred Compensation Plans Making Phased Retirement Work CE Deadline Is Just Around the Corner - Focus on Continuing Education Trends in Pensions - Hybrid Pension Plans 403(b) Arrangements and 401(k) Plans ASPA Encourages Department of Labor to Assist in Educating 403(b) Sponsors ASPA Members Participate in IRS 403(b)/457 Workshop Education and Voluntary Compliance Programs for 403(b) Plans - Focus on Government Affairs Final 403(b) Audit Guidelines Recent Developments and Proposed Regulations Make 457 Plans More Attractive Summary of Letters - Focus on Government Affairs Summary of Letters - Focus on Government Affairs ABC of the Texas Gulf Coast Provides Continuing Education on a Budget The ABCD Process Hardship Withdrawals ERISA Investment Issues Learning to Live with the Millennium Bug Code Section 436: Dealing with Amendments and Restricted Benefits Plan Design for Professional Groups South Florida and Atlanta - Focus on ABCs 2005 ASPPA Benefits Councils (ABC) Leadership Conference More Visibility = More Business The Look-in-the-Mirror Test ASPA's Course Delivery Takes on a New Vision - Focus on E&E A Day in the Life of a GAC Volunteer ASPPA GAC - The "Natural High!" ASPPA GAC in Action ASPPA GAC on Captiol Hill ERISA III - Thinking Ahead Poker Actuarial ABC of Chicago Focused on Growing Membership IRS Issues 401(k)/(m) Safe Harbor Guidance IRS Releases GUST Restatement Procedure for Prototype Plans Qualified Retirement Plan Self-Audits Satisfy the Minimum Gateway Test EGTRRA’s Impact on Employee Stock Ownership Plans ASPPA's New Tax-Exempt & Governmental Plan Consultant (TGPC) Credential Fees: What You Get for the Money Embracing the Evolution of Defined Contribution Recordkeeping Education with IMPACT - The Edu-tainment Experience Taking Stock: An Introduction to Equity-based Compensation Employee Benefit Provisions Affected by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) Employer/Employee Obligations and Rights for Our Military, National Guard and Reserves Key Changes Resulting from Egtrra and JCWAA ABC of Northern Indiana - Offering Members a Diverse and Informative Program The ABC of Northern Indiana - Seven Years Later ABC of Northern Indiana: Planning Ahead for an Exciting Year ABC of Delaware Valley Completes Busy Year with Networking Reception ABC of the Delaware Valley Completes Busy Year with Sales Training, Networking Reception and Ethics Program Required Minimum Distribution Transitional Rules Are You an Expert? Comments on Reductions of Accruals and Allocations Because of the Attainment of Any Age; Application of Nondiscrimination Cross-Testing Rules to Cash Join Us for the 2007 Visit to Capitol Hill Get Ready, Get Set, Go…PAPERLESS! Interest Rate Assumptions in Defined Benefit Plans Pension Plans: Lump Sum or Annuity - or Both? Gearing Up for EGTRRA Restatements ASPA's ASAPs Service Turns Five Actuarial Issues Committee Marketing Through Communications A Meditation on the Definition of Plan Assets Providing Domestic Partner Benefits to Your Workforce ASPPA Joins the Employee Benefit Research Institute Board ASPPA's Working Relationship with Premier Retirement Think Tank Institute for Pension Plan Management A Research Perspective on the Future of Retirement Designated Roths and Rollovers Hype and Reality - 401(k) Plans and Guaranteed Retirement Accounts In Search of Relief: What's a DB Plan Sponsor Supposed to Do? Letters - We Send Letters… Washington Update Accepting the Challenge - Presidential Year in Review ASPA Boasts Four Rosenberg Winners in 1998 - Focus on PERF ASPA's Education and Examination Department Highlights Program Changes - Focus on E&E Averting the Retirement Income Crisis Goals + Vision + Implementation = Success - Focus on SPIT It's Your Board of Directors - Focus on the Board of Directors Martin Rosenberg Academic Achievement Award - Focus on PERF Mathematical Olympiad Revisited - Focus on PERF PERF Awards Presidential Scholarship - Focus on PERF PERF Supports the 28th Math Olympiad - Focus on PERF The Grading Process - Why Does It Take So Long? - Focus on E&E Technologically Improved Plan Administration Will Enhance Retirement Savings Contributing to ASPPA PAC for the Very First Time And the Beat Goes On…for the ABC of Western Pennsylvania Up, Up and Away…for ABC of Western Pennsylvania Planning for the Unexpected Preparing Clients with DC Plans for the EGTRRA Restatement Process Cleveland and North Florida - Focus on ABCs The ASPPA Recordkeeper Certification Program: Why this Program is Important to Your Firm Qualified Plan Tax Issues for Citizens of Foreign Countries New Registered Investment Adviser Law Make Big Changes - Focus on RIAs How Safe Is Your Pension? Creditor Protection for Retirement Plans and IRAs When is a Domestic Relations Order a Qualified Domestic Relations Order? ERISA's Record Retention Requirements: How Long is Long Enough? Single-Participant 401(k) Plan Sales Strategies for Third Party Administrators "Negative" Elections are Positive for 401(k) Plans Document Issues After SBJPA '96 and TRA '97 How Will Kosovo Affect Retirement Plans? IRS to Provide New Exceptions to Anti-Cutback Regulation Is There A "Roth 401(k) or 403(b)" In Your Future? Tax Court Rules Unpaid Loan Principal Taxable on Loan Default Top-Heavy Plan Rules: A Review and How They Will Change in 2000 An E&E New Offering - The Daily Valuation Course - Focus on E&E ASPA Courses Take a New Direction - Focus on E&E ASPA Exams - Big Changes for 2001 - Focus on E&E Big Changes in Administering Exams - Focus on E&E E&E Plans New 2001 Exam Schedule - Focus on E&E Exams On-Demand: Coming in 2001 - Focus on E&E First "Windowed" Exams begin April 15: Early Registration end March 15 - Focus on E&E Insurance for Your Business Nominations Sought for Prestigious Educator's Award - Focus on E&E Qualified 401(k) Administrator - A Future ASPA Designation - Focus on E&E The Exam Process - Big Changes on the Horizon - Focus on E&E "Demystifying" Church Plans South Florida and Atlanta - Focus on ABCs ASPA Members Approve New Designation - Focus on ASPA ASPA's Board of Directors - Taking Care of Business - Focus on the Board of Directors Presidential Year in Review Retirement Plans, then and Now, You and ASPA The Internet and the Employee Benefits Web Y2K and Qualified Retirement Plans - A Special Supplement Evaluating Investment and Advisory Fees: Plan Sponsors Face a Challenge The "New" Investment Policy Statement ASPA Government Affairs Committee Meets with IRS Representatives - Focus on GAC Neither A Plan Lender Nor A Participant Borrower Be? Tinker, Tailor, Soldier, Sailor...Employee? Farewell to Section 415(e) Demystifying the ASPA Board Selection Process Demystifying the ASPA Board Selection Process SIMPLE Plans and Recent IRS Guidance ASPPA CPC Modules: Great Education + CPE = Happy Employers and Employees! Mr./Ms. Consultant, Please Remove My Retirement Fund from My Estate 10 Pension Tidbits from a Past President Mr./Ms. Consultant, Please Remove My Retirement Fund from My Estate Time to Rebut a Misconception Reflections of a Past President - Millennium Feature How Do I Earn Continuing Education Credits? - Focus on CE In-Housing Training and ASPA's Webcasts The ASPA CE Deadline is Fast-Approaching! - Focus on CE ASPPA Examinations Awarded College Credit Recommendations Changes to IRC Section 415(b)(2)(e) by SBJPA '96, TRA '97, and Rev. Rul. 98-1 IRS, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings PBGC Meeting PBGC, IRS, Treasury, and DOL Meetings - Focus on GAC Ethics for Pension Professionals A Primer in Cross-testing Benefits, Rights and Features Qualified Plan Compliance ABC of Atlanta - Looking Back and Looking Ahead ASPPA's First Benefits Conference of the South - A Big Success! Learning Your ABCs - Focus on ABCs A Very Good Year for the ABC of Atlanta ABC Cocktail Reception at the ASPPA Annual Conference - Focus on ABCs Circular 230 and Pension Professionals Recent Developments and Proposed Regulations Make 457 Plans More Attractive The New World of Automatic Rollovers CPC Program Changes for 2009 Dynamics of a Deal: Considerations When Buying or Selling a Pension Service Business Employee Stock Ownership Plan Basics New Plan Amendment Protocol Will Provide Predictability…Or Will It? Fiduciary Responsibilities for Managing 401(k) Plans and Their Investments Impact of the Proposed 408(b)(2) Regulations on TPAs The New Face of Disclosure for Fees and Expenses A Statistical Look at the IRS Remedial Programs An Update on the PWBA's Investigation of 401(k) Fees Disclosure of 401(k) Fees: An Overview for TPAs GAC Meets the Agencies How Much Do TPAs Need To Do When the Trustee is A Crook? Impact of IRS Reorganization on Remedial Programs IRS "Best Practices" Memo Provides Guidance on EPCRS IRS Consolidates and Modifies Remedial Programs in Revenue Procdure 98-22 IRS, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings IRS, Treasury, DOL, and PBGC Meetings Market Timing: The Fiduciary Duty to Protect Participants Must the Investment Options in a 401(k) Plan be Tailored to the Workforce? New Reporting Requirements for Payments from Insurance Companies Plan Expenses: What Can Be Paid From the Plan? PWBA Investigations - Pitfalls and Opportunities The Dos and Don'ts of Restoration Payments The New Administrative Policy Regarding Self-Correction: A Double Edged Sword Avoiding Investment Advice Hazards Fiduciary Responsibilities for Managing 401(k) Plans and Their Investments PBGC, IRS, Treasury, and DOL Meetings - Focus on GAC Responding to the Mutual Fund Scandals The DOL’s Enron Brief: What It Means for 401(k) Investments The Purpose of ASPA’s Political Action Committee (ASPA PAC) - Focus on ASPA PAC The Attorney-Client Privilege is Not Absolute in ERISA Matters: Beware of the Fiduciary Exception Comparison of MSAs, HSAs, FSAs and HRAs for 2006 Contributions of Stock Options Dealing with Documents on the Dawn of the Remedial Amendment Period GAC Meetings with Regulatory Agencies Health Savings Accounts—The Latest in Consumer Driven Health Plans Notice 98-1 Answers 401(k) Questions Updating Plans for GUST – a Case of the Boy Who Cried Wolf? Helpful Guidelines for the Implementation of Daily Valuation Services Share Accounting vs. Unit Accounting Emerging Trends for PPA Fiduciary Advisers 2008 Harry T. Eidson Founders Award An Insider View from Captiol Hill Meet the New ASPPA Chiefs ACOPA: Looking Ahead to Year Three 2009 Edward E. Burrows Distinguished Achievement Award Presented to Joan A. Gucciardi ASPA Benefits Councils: Bringing ASPA to You! - Focus on ABCs ASPA Benefits Councils: Bringing ASPA to You! - Focus on ABCs ASPPA's Commitment to Actuaries - From the President Hail to the Chiefs Letter from the President Looking Back: From the Immediate Past President More ASPPA Goals - From the President Results from the 2004 Membership Survey The Rewards of Inclusivity: From the President ABC of the Great Northwest - What a Year It has Been! The ABC of the Great Northwest Wants You! ASPA Benefi ts Council of the Great Northwest: Update from Our Newest Council! Reaching Out in the Great Northwest Neither A Plan Lender Nor A Participant Borrower Be? Required Minimum Distributions for Qualified Plans With Individual Accounts EFAST: A New Acronym to Remember CEOs Talk About the ASPPA Recordkeeper Certification Program: A Tool to Win Business and Keep Clients Cleveland and North Florida - Focus on ABCs The ABC of New York Celebrates its 11th Year! Compliance and Nondiscrimination Testing Issues with Puerto Rico Qualified Plans The Importance of 404(c) Compliance and QDIAs in Minimizing Fiduciary Liability Welcome to 2006 in the 401(k) World Central Florida and Delaware Valley - Focus on ABCs Central Florida and New York - Focus on ABCs Central Florida Benefits Council Mixes Business with Pleasure - Focus on ABCs A Primer in SAS 70 Reports A View From Above the Summit: An Attendee’s Perspective of ASPA’s 401(k) Sales Summit ERISA's Record Retention Requirements: How Long is Long Enough? ESOPs from a Financial Planning Perspective Tips to Avoid Common Schedule B Reporting Issues 1998-1999 Presidential Review Averting the Retirement Income Crisis DCS/DBS Membership Vote Recap EBRI Forum Addresses Social Security Issues Professional Communications and Documentation Post-PPA Speech for EBRI Forum Structure for Success: A Concentric Approach to Business Management for Retirement Planning Firms About the ABCD Waters Honored with Morningstar-ASPPA 401(k) Advisor Leadership Award The ABC of Central Florida in 2008 JBEA Advisory Committee Reviews Exam Program JBEA Advisory Committee Seeks Applicants USERRA Final Regulations (or Nobody Doesn't Like "USERRAly") Lunch with the ABC of Detroit: Serving Up High Caliber Speakers to Keep Plan Professionals Up-to-date Lone Star Council Shines Deep in the Heart of Texas ABC of New England - Moving Forward ABC of New England: Defining and Measuring Success ASPA Uses Latest Technology to Target an Often Overlooked Audience: Corporate Trainers Back to the Future: ASPPA Turns 40! Coming Home Developing a Relationship with a Congressional Member Gearing Up for the 2001 ASPA Visit to Capitol Hill Lessons Learned from Hurricane Katrina Lessons Learned from Hurricane Katrina - Part Two Meet ASPPA's Newest Chiefs! Nominations to the ASPPA Board of Directors - The Ultimate Volunteer Job The Business Plan: Your Company's Roadmap for Success The Power of Passion What if Katrina Happened to You? QPFC: The "Gold Standard" for Advisors Focus on Education: Robert W. Baird & Co. Selects QPFC Credentialing Program for Advisors Profile on CUNA Mutual Group Profile on DST Retirement Solutions Profile on EPIC Advisors, Inc. Comments on Reductions of Accruals and Allocations Because of the Attainment of Any Age; Application of Nondiscrimination Cross-Testing Rules to Cash What is a Qualified Joint & Survivor Annuity (QJSA)? ASPA Benefits Councils: Bringing ASPA to You! - Focus on ABCs ASPA Council Current Events - Focus on ABCs The ABC of Cleveland - Reflecting on Accomplishments and Looking Ahead ASPPA Works to Fulfill Its Mission ASPPA's Year Ahead and You The ASPPA Leadership Proposition Basic Elements of the Plan Design Process The 401(k) Retirement Income Risk ABC of Central Florida Celebrates its Silver Anniversary! You Wanted EPCRS, We Got EPCRS! ASPPA PAC: Your Partner in the Political Process The "Magic Box" Solution to the "Loan Problem" Withholding Ain't That Hard - Here's How To Do It! Welfare Benefit Plans Redux: Here We Go Again! ABC of Greater Cincinnati - Programming for Success ABC of Greater Cincinnati: Building for the Future ASPPA Benefits Council of Western Pennsylvania The All New 1999 Form 5500 and EFAST Hit the Street 5500 Tips and Traps from the Reporting and Disclosure Committee E-filing Form 5500 - E-FAST and E-fficient! Employee Stock Ownership Plan Basics 2006 Martin Rosenberg Academic Achievement Award Educator's Award Presented to S. Derrin Watson, APM The ―Personal‖ Side of the Visit to Capitol Hill A Guide to Interest Rates for Defined Benefit Plans How to Use the Internet in Your Business An Honorable Profession ASPPA in Motion ASPPA's 40th Birthday - Something to Sing About! E-mail E-tiquette Emerging Deficit Disorders Faded Memories FWIW Hail to the Geeks! Happy New "enews" Year! It's a Colorful World Looking Back - and Poised for the Future Negative Ions Yield Positive Attitudes Perspectives of a Centenarian Planning for the Unexpected Planning, Budgeting and Brainstorming Preparing for the Future - ASPPA's Opportunities and Challenges Reflect on the Past - Plan for the Future Stuff Happens - From the Editor The "Graying" of Our Industry The Business Plan: Your Company's Roadmap for Success The Dilemma of the Dueling Keypads The Sexagenarian Boom - From the Editor The Zany World of Zero - From the Editor To Sudoku or Not To Sudoku - From the Editor We've Come a Long Way! What's in a Number? Your Dollars at Work A Day in the Park: From the Editor ASPA in Motion - From the Editor ASPA’s ―Fountain of Youth‖ - From the Editor ASPPA-A Port in the Storm: From the Editor Baseball, Hot Dogs, Apple Pie…and a History Lesson! - From the Editor Board Recommends Education Program for Sales Professionals - Focus on the Task Forces Board Recommends Name for New Designation - Focus on the Board of Directors Catch-Up Eligibility: What It Really Means - From the Editor Details Are Important - From the Editor Freedom of Choice Comes with a Price! - From the Editor Fun with Numbers - From the Editor Happy New Year! So…What Else is New It’s Springtime in the Pension World! Rejoice!?! - From the Editor It’s Time to Make Your List of New Year’s ―ASPA-rations‖! - Letter from the Editor It's About Time! - from the Editor It's Time for a Little Spring Cleaning - From the Editor New Year—New Reasons To Cheer! - From the Editor Putting Some FUN into Pension FUNding - From the Editor Structure for Success: A Concentric Approach to Business Management for Retirement Planning Firms Testing, Testing…1, 2, 3 - From the Editor The Changing Nature of Our Business - From the Editor The View From the Top is Worth the Climb - From the Editor Thinking Outside the Booth - From the Editor Two Ps or Not Two Ps - From the Editor We Value Your Opinions - Focus on the TPA Welcome to www.ASPA.org, Version 4.0! What if Retirement Never Comes? - From the Editor 401(k) Products: Investment and Cost Basics Death to the Prospectus Requirement! The Future of 401(k) Disclosure Fiduciary Governance of a Qualified Plan Fiduciary Breaches and Prohibited Transactions Involving Revenue Sharing - and How to Avoid Them Eliminating Optional Forms of Benefits: An Analysis of Treasury Regulations Published Under IRC §411(d)(6) Automatic 401(k) Opportunities and Challenges: Using Behavioral Finance to Make 401(k) Plans More Successful Electronic Document Management - The Paperless Pension Office Certified Pension Consultant Credential Program: New Changes for 2009 CPC Program Changes for 2009 Institute for Pension Plan Management A Q&A Session I Will Never Forget GAC Meets the Agencies Ideas Can and Do Become Law Presidential Year in Review Report from the President Strategic Planning and Implementation Team - Focus on ASPA's Committees Update from the President - Focus on the Board of Directors Marching to the Hill Northern Indiana ABC Reaches Out - Focus on ABCs Treatment of Credit Balances for Single Employer Defined Benefit Plans Under the Pension Protection Act of 2006 The ABC of Detroit Celebrates Its Third Anniversary Workers to Employers: Give Us More Retirement Advice "Pension Pal" Looks Forward ASPPA President-Elect Testifies on PPA Technical Corrections Divided We Fail Important Changes on the Horizon Life in the Past Lane Love is in the AIRE The Circle of Life The Next Generation of Retirement Policy - Washington Update When is a Domestic Relations Order a Qualified Domestic Relations Order? Your GAC in Action - Capitol Hill Meetings Go Well New Comparability Plans Survive After New Regulations What if Plan Fiduciaries Could Provide Investment Advice to 401(k) Participants? The ―Personal‖ Side of the Visit to Capitol Hill ASPA Benefits Council of Greater Cincinnati Is Rolling on the River! - Focus on ABCs Fewer 401(k) Savers Would be Facing Inadequate Nest Eggs if Advisers Defined Their Contribution Rate DOL Addresses Key Issues for 401(k) Plan Market DOL Releases Key Guidance on Payment of Mutual Fund Fees in 401(k)s Credit the New Math of 401(k) Scott D. Miller Elected President On Joining ASPPA PAC ASPA Councils in Chicago and New York Offer a Wide Variety of Programs - Focus on ABCs Chicago and Delaware Valley - Focus on ABCs Benefit Calculation Basics A Meditation on the Definition of Plan Assets A Primer on Taxable Business Entities Accessing the Web in a Pension Practice Considerations in Cosponsoring PEO Plans Employees or Independent Contractors? Leased Employees, the Plot Thickens Legislation Proposes Qualified Staffing Firms ASPA Councils in Chicago and New York Offer a Wide Variety of Programs - Focus on ABCs Central Florida and New York - Focus on ABCs New York ABC is Active and Growing - Focus on ABCs Form 5500: What Do You Want The Answer To Be? Fewer 401(k) Savers Would be Facing Inadequate Nest Eggs if Advisers Defined Their Contribution Rate What's Happening with Audits? Can This Plan Be Saved? Can This Plan Be Saved?: The Leased Employee Conundrum IRS "Best Practices" Memo Provides Guidance on EPCRS IRS Consolidates and Modifies Remedial Programs in Revenue Procdure 98-22 A Guide to Paying Plan Related Expenses Monthly Compliance Calendar Long Term Care - A New Benefit Available To ASPPA Members 2007 Educator's Award Presented to Ilene H. Ferenczy, CPC 2007 Martin Rosenberg Academic Achievement Award Presented to Leslie A. Whitten Utilizing Your IRA to Benefit You and Your Favorite Charities - New Pension Reform Legislation Opens the Door for Two Years Asset-Based Fees Under Attack - What Once Was May No Longer Be! Schedule C - A New Era in Annual Reporting The ABC of Detroit is Alive and Kicking Dallas/Ft. Worth ABC Still Going and Growing Joint Board Announces Restructuring of EA Exams The Joint Board for the Enrollment of Actuaries An Interview with… Patrick McDonough Dallas/Fort Worth ABC Nears the End of an Inaugural Year - Focus on ABCs Operating a Qualified Plan? Know Your Responsibilities When It Comes to Plan Investments The ABC of North Florida - Diverse Membership and Growing Mar-Apr 2006 Vol. 36, No. 2 Jul-Aug 2003 Vol. 33, No. 4 Nov-Dec 2006 Vol. 36, No. 6 Jan-Feb 2005 Vol. 35, No. 1 Jul-Aug 2001 Vol. 31, No. 4 Fall 2008 Vol. 38, No. 4 Fall 2007 Vol. 37, No. 4 Sep-Oct 2003 Vol. 33, No. 5 Winter 2009 Vol. 39, No. 1 Winter 2009 Vol. 39, No. 1 Fall 2009 Vol. 39, No. 4 Winter 2010 Vol. 40, No. 1 Fall 2009 Vol. 39, No. 4 Summer 2010 Vol. 40, No. 3 Mar-Apr 2003 Vol. 33, No. 2 Sep-Oct 2004 Vol. 34, No. 5 Spring 2010 Vol. 40, No. 2 Nov-Dec 2004 Vol. 34, No. 6 Summer 2007 Vol. 37, No. 3 Nov-Dec 2004 Vol. 34, No. 6 Sep-Oct 2004 Vol. 34, No. 5 Sep-Oct 2005 Vol. 35, No. 5 Nov-Dec 2005 Vol. 35, No. 6 Spring 2009 Vol. 39, No. 2 Spring 2009 Vol. 39, No. 2 Sep-Oct 2004 Vol. 34, No. 5 Winter 2008 Vol. 38, No. 1 Spring 2008 Vol. 38, No. 2 Winter 2008 Vol. 38, No. 1 Winter 2008 Vol. 38, No. 1 Sep-Oct 2002 Vol. 32, No. 5 Sep-Oct 2005 Vol. 35, No. 5 Mar-Apr 2004 Vol. 34, No. 2 Summer 2008 Vol. 38, No. 3 May-Jun 2004 Vol. 34, No. 3 Sep-Oct 2004 Vol. 34, No. 5 Mar-Apr 2004 Vol. 34, No. 2 Nov-Dec 2004 Vol. 34, No. 6 Jan-Feb 2005 Vol. 35, No. 1 Jan-Feb 1999 Vol. 29, No. 1 Sep-Oct 1999 Vol. 29, No. 5 Mar-Apr 2002 Vol. 32, No. 2 May-June 2002 Vol. 32, No. 3 May-Jun 1998 Vol. 28, No. 3 Mar-Apr 1998 Vol. 28, No. 2 Sep-Oct 1999 Vol. 29, No. 5 Mar-Apr 1999 Vol. 29, No. 2 Mar-Apr 1998 Vol. 28, No. 2 Nov-Dec 1999 Vol. 29, No. 6 Nov-Dec 1998 Vol. 28, No. 6 May-Jun 1999 Vol. 29, No. 3 May-Jun 2000 Vol. 30, No. 3 Nov-Dec 2000 Vol. 30, No. 6 Jan-Feb 2004 Vol. 34, No. 1 Sep-Oct 2000 Vol. 30, No. 5 May-Jun 2000 Vol. 30, No. 3 Sep-Oct 2002 Vol. 32, No. 5 Mar-Apr 2001 Vol. 31, No. 2 Jul-Aug 1999 Vol. 29, No. 4 Nov-Dec 1998 Vol. 28, No. 6 Mar-Apr 1997 Vol. 27, No. 1 Nov-Dec 1999 Vol. 29, No. 6 May-Jun 2003 Vol. 33, No. 3 Mar-Apr 2002 Vol. 32, No. 2 Sep-Oct 2003 Vol. 33, No. 5 May-Jun 2001 Vol. 31, No. 3 Sep-Oct 2002 Vol. 32, No. 5 Mar-Apr 2003 Vol. 33, No. 2 Jul-Aug 2000 Vol. 30, No. 4 Jul-Aug 2001 Vol. 31, No. 4 Winter 2007 Vol. 37, No. 1 Mar-Apr 1999 Vol. 29, No. 2 Jul-Aug 1998 Vol. 28, No. 4 Mar-Apr 2005 Vol. 35, No. 2 Fall 2009 Vol. 39, No. 4 Jan-Feb 2002 Vol. 32, No. 1 Mar-Apr 1999 Vol. 29, No. 2 Spring 2009 Vol. 39, No. 2 Nov-Dec 1997 Vol. 27, No. 6 Spring 2010 Vol. 40, No. 2 Fall 2008 Vol. 38, No. 4 Winter 2009 Vol. 39, No. 1 May-Jun 2006 Vol. 36, No. 3 Mar-Apr 2006 Vol. 36, No. 2 Sep-Oct 2005 Vol. 35, No. 5 Fall 2007 Vol. 37, No. 4 Nov-Dec 2006 Vol. 36, No. 6 Mar-Apr 2005 Vol. 35, No. 2 Spring 2008 Vol. 38, No. 2 May-Jun 2004 Vol. 34, No. 3 Mar-Apr 2003 Vol. 33, No. 2 Sep-Oct 2006 Vol. 36, No. 5 Jan-Feb 2006 Vol. 36, No. 1 Spring 2009 Vol. 39, No. 2 Jul-Aug 1998 Vol. 28, No. 4 May-June 2002 Vol. 32, No. 3 Spring 2010 Vol. 40, No. 2 Spring 2009 Vol. 39, No. 2 Jan-Feb 1997 Vol. 27, No. 1 Jul-Aug 1997 Vol. 27, No. 4 Jan-Feb 2001 Vol. 31, No. 1 Jul-Aug 2000 Vol. 30, No. 4 Winter 2009 Vol. 39, No. 1 May-June 2002 Vol. 32, No. 3 Nov-Dec 2006 Vol. 36, No. 6 May-Jun 2003 Vol. 33, No. 3 Winter 2008 Vol. 38, No. 1 May-Jun 2004 Vol. 34, No. 3 Summer 2010 Vol. 40, No. 3 May-Jun 2003 Vol. 33, No. 3 Mar-Apr 1998 Vol. 28, No. 2 Summer 2008 Vol. 38, No. 3 Jan-Feb 2000 Vol. 30, No. 1 Winter 2009 Vol. 39, No. 1 Jan-Feb 2004 Vol. 34, No. 1 Mar-Apr 2004 Vol. 34, No. 2 Mar-Apr 2005 Vol. 36, No. 2 Winter 2008 Vol. 38, No. 1 Jan-Feb 2006 Vol. 36, No. 1 Winter 2008 Vol. 38, No. 1 Summer 2010 Vol. 40, No. 3 Sep-Oct 2001 Vol. 31, No. 5 Jul-Aug 1998 Vol. 28, No. 4 Jan-Feb 1999 Vol. 29, No. 1 Nov-Dec 1998 Vol. 28, No. 6 May-Jun 1999 Vol. 29, No. 3 May-Jun 2003 Vol. 33, No. 3 Spring 2009 Vol. 39, No. 2 Fall 2007 Vol. 37, No. 4 Jul-Aug 2001 Vol. 31, No. 4 May-Jun 2000 Vol. 30, No. 3 May-Jun 2004 Vol. 34, No. 3 Jan-Feb 2001 Vol. 31, No. 1 Mar-Apr 2004 Vol. 34, No. 2 Jan-Feb 2005 Vol. 35, No. 1 Winter 2009 Vol. 39, No. 1 Mar-Apr 2005 Vol. 35, No. 2 May-Jun 2000 Vol. 30, No. 3 Nov-Dec 2000 Vol. 30, No. 6 Mar-Apr 2001 Vol. 31, No. 2 Sep-Oct 2001 Vol. 31, No. 5 Jul-Aug 2003 Vol. 33, No. 4 Winter 2007 Vol. 37, No. 1 Nov-Dec 2004 Vol. 34, No. 6 Sep-Oct 2006 Vol. 36, No. 5 Summer 2009 Vol. 39, No. 3 Winter 2007 Vol. 37, No. 1 Winter 2010 Vol. 40, No. 1 Fall 2009 Vol. 39, No. 4 Winter 2009 Vol. 39, No. 1 Jan-Feb 2000 Vol. 30, No. 1 Sep-Oct 2003 Vol. 33, No. 5 Nov-Dec 2006 Vol. 36, No. 6 Winter 2010 Vol. 40, No. 1 Jan-Feb 2006 Vol. 36, No. 1 Winter 2007 Vol. 37, No. 1 Winter 2008 Vol. 38, No. 1 Winter 2009 Vol. 39, No. 1 Mar-Apr 2004 Vol. 34, No. 2 Jan-Feb 2005 Vol. 35, No. 1 Fall 2007 Vol. 37, No. 4 Sep-Oct 2005 Vol. 35, No. 5 Fall 2009 Vol. 39, No. 4 Winter 2010 Vol. 40, No. 1 Sep-Oct 2004 Vol. 34, No. 5 Fall 2008 Vol. 38, No. 4 Summer 2010 Vol. 40, No. 3 Mar-Apr 2000 Vol. 30, No. 2 Sep-Oct 2004 Vol. 34, No. 5 July-Aug 2005 Vol. 35, No. 4 July-Aug 2005 Vol. 35, No. 4 Mar-Apr 2003 Vol. 33, No. 2 Winter 2007 Vol. 37, No. 1 Summer 2008 Vol. 38, No. 3 Mar-Apr 2004 Vol. 34, No. 2 Summer 2010 Vol. 40, No. 3 Nov-Dec 1998 Vol. 28, No. 6 Mar-Apr 1998 Vol. 28, No. 2 May-Jun 1998 Vol. 28, No. 3 Sep-Oct 1998 Vol. 28, No. 5 May-Jun 2003 Vol. 33, No. 3 Sep-Oct 2003 Vol. 33, No. 5 Summer 2007 Vol. 37, No. 3 Winter 2010 Vol. 40, No. 1 Spring 2010 Vol. 40, No. 2 Nov-Dec 2005 Vol. 35, No. 6 Mar-Apr 2003 Vol. 33, No. 2 July-Aug 2005 Vol. 35, No. 4 Summer 2009 Vol. 39, No. 3 Fall 2009 Vol. 39, No. 4 Winter 2010 Vol. 40, No. 1 Spring 2009 Vol. 39, No. 2 Sep-Oct 2002 Vol. 32, No. 5 Nov-Dec 2006 Vol. 36, No. 6 Sep-Oct 1997 Vol. 27, No. 5 Jan-Feb 1999 Vol. 29, No. 1 Jan-Feb 2000 Vol. 30, No. 1 Jan-Feb 2002 Vol. 32, No. 1 Summer 2007 Vol. 37, No. 3 Jul-Aug 2002 Vol. 32, No. 4 Jul-Aug 1997 Vol. 27, No. 4 May-Jun 2000 Vol. 30, No. 3 Fall 2008 Vol. 38, No. 4 Jul-Aug 2002 Vol. 32, No. 4 July-Aug 2005 Vol. 35, No. 4 Nov-Dec 1999 Vol. 29, No. 6 Winter 2008 Vol. 38, No. 1 Jan-Feb 2005 Vol. 35, No. 1 Sep-Oct 1999 Vol. 29, No. 5 Mar-Apr 2000 Vol. 30, No. 2 Nov-Dec 2002 Vol. 32, No. 6 Spring 2007 Vol. 37, No. 2 Spring 2007 Vol. 37, No. 2 Sep-Oct 2006 Vol. 36, No. 5 Sep-Oct 2004 Vol. 34, No. 5 Nov-Dec 2001 Vol. 31, No. 6 July-Aug 2005 Vol. 35, No. 4 Nov-Dec 2006 Vol. 36, No. 6 Mar-Apr 2006 Vol. 36, No. 2 Jan-Feb 2006 Vol. 36, No. 1 Summer 2007 Vol. 37, No. 3 Jul-Aug 1998 Vol. 28, No. 4 Nov-Dec 2005 Vol. 35, No. 6 May-Jun 2006 Vol. 36, No. 3 Spring 2008 Vol. 38, No. 2 Spring 2007 Vol. 37, No. 2 Jan-Feb 2006 Vol. 36, No. 1 Jul-Aug 2003 Vol. 33, No. 4 May-June 2002 Vol. 32, No. 3 Winter 2009 Vol. 39, No. 1 Sep-Oct 2003 Vol. 33, No. 5 May-Jun 2005 Vol. 35, No. 3 Spring 2007 Vol. 37, No. 2 Fall 2009 Vol. 39, No. 4 Fall 2008 Vol. 28, No. 4 July-Aug 2005 Vol. 35, No. 4 Winter 2007 Vol. 37, No. 1 Sep-Oct 2005 Vol. 35, No. 5 Spring 2010 Vol. 40, No. 2 Nov-Dec 1999 Vol. 29, No. 6 Jul-Aug 2001 Vol. 31, No. 4 Sep-Oct 2002 Vol. 32, No. 5 Summer 2009 Vol. 39, No. 3 Nov-Dec 1997 Vol. 27, No. 6 Jul-Aug 1997 Vol. 27, No. 4 May-Jun 2000 Vol. 30, No. 3 Mar-Apr 1998 Vol. 28, No. 2 Mar-Apr 1997 Vol. 27, No. 1 Jan-Feb 1999 Vol. 29, No. 1 May-Jun 1998 Vol. 28, No. 3 Sep-Oct 2002 Vol. 32, No. 5 Jul-Aug 2002 Vol. 32, No. 4 Nov-Dec 1999 Vol. 29, No. 6 Sep-Oct 2000 Vol. 30, No. 5 May-Jun 1999 Vol. 29, No. 3 May-Jun 2003 Vol. 33, No. 3 Jul-Aug 2000 Vol. 30, No. 4 Jul-Aug 1998 Vol. 28, No. 4 Nov-Dec 1998 Vol. 28, No. 6 Jul-Aug 1999 Vol. 29, No. 4 Mar-Apr 2002 Vol. 32, No. 2 Mar-Apr 2000 Vol. 30, No. 2 Nov-Dec 2002 Vol. 32, No. 6 May-June 2002 Vol. 32, No. 3 Jan-Feb 2002 Vol. 32, No. 1 Sep-Oct 2003 Vol. 33, No. 5 Mar-Apr 2003 Vol. 33, No. 2 Jul-Aug 2003 Vol. 33, No. 4 May-Jun 1998 Vol. 28, No. 3 Jan-Feb 2004 Vol. 34, No. 1 May-Jun 1997 Vol. 27, No. 3 Mar-Apr 1999 Vol. 29, No. 2 Jan-Feb 2000 Vol. 30, No. 1 Sep-Oct 2001 Vol. 31, No. 5 Jan-Feb 2001 Vol. 31, No. 1 Sep-Oct 1999 Vol. 29, No. 5 Sep-Oct 1998 Vol. 28, No. 5 May-Jun 2001 Vol. 31, No. 3 Jan-Feb 1998 Vol. 28, No. 1 Jan-Feb 2003 Vol. 33, No. 1 Mar-Apr 2004 Vol. 34, No. 2 May-Jun 2004 Vol. 34, No. 3 Mar-Apr 2001 Vol. 31, No. 2 Nov-Dec 2000 Vol. 30, No. 6 Nov-Dec 2001 Vol. 31, No. 6 Jul-Aug 2001 Vol. 31, No. 4 Sep-Oct 1997 Vol. 27, No. 5 Fall 2007 Vol. 37, No. 4 Winter 2008 Vol. 38, No. 1 Spring 2007 Vol. 37, No. 2 Spring 2009 Vol. 39, No. 2 Jul-Aug 2006 Vol. 36, No. 4 Nov-Dec 2004 Vol. 34, No. 6 Nov-Dec 2006 Vol. 36, No. 6 Jan-Feb 2005 Vol. 35, No. 1 Winter 2007 Vol. 37, No. 1 Winter 2010 Vol. 40, No. 1 July-Aug 2005 Vol. 35, No. 4 Mar-Apr 2006 Vol. 36, No. 2 Sep-Oct 2004 Vol. 34, No. 5 May-Jun 2006 Vol. 36, No. 3 Mar-Apr 2005 Vol. 35, No. 2 Jan-Feb 2006 Vol. 36, No. 1 Sep-Oct 2005 Vol. 35, No. 5 May-Jun 2005 Vol. 35, No. 3 Nov-Dec 2005 Vol. 35, No. 6 May-Jun 1999 Vol. 29, No. 3 Jul-Aug 2001 Vol. 31, No. 4 May-Jun 2001 Vol. 31, No. 3 Mar-Apr 1999 Vol. 29, No. 2 Sep-Oct 2000 Vol. 30, No. 5 May-Jun 2000 Vol. 30, No. 3 Jan-Feb 2002 Vol. 32, No. 1 Mar-Apr 2005 Vol. 35, No. 2 Jan-Feb 1999 Vol. 29, No. 1 Jan-Feb 2000 Vol. 30, No. 1 Nov-Dec 2000 Vol. 30, No. 6 Sep-Oct 1998 Vol. 28, No. 5 Nov-Dec 2005 Vol. 35, No. 6 Nov-Dec 2004 Vol. 34, No. 6 Jul-Aug 2001 Vol. 31, No. 4 Sep-Oct 2005 Vol. 35, No. 5 Mar-Apr 2004 Vol. 34, No. 2 May-Jun 1998 Vol. 28, No. 3 Mar-Apr 2002 Vol. 32, No. 2 July-Aug 2005 Vol. 35, No. 4 Sep-Oct 2004 Vol. 34, No. 5 Spring 2010 Vol. 40, No. 2 Fall 2009 Vol. 39, No. 4 Sep-Oct 2003 Vol. 33, No. 5 Jul-Aug 1997 Vol. 27, No. 4 May-Jun 2003 Vol. 33, No. 3 Jan-Feb 2003 Vol. 33, No. 1 Mar-Apr 2006 Vol. 36, No. 2 May-Jun 2006 Vol. 36, No. 3 Jul-Aug 2000 Vol. 30, No. 4 Jan-Feb 2002 Vol. 32, No. 1 Winter 2008 Vol. 38, No. 1 Fall 2007 Vol. 37, No. 4 Fall 2008 Vol. 38, No. 4 Nov-Dec 2006 Vol. 36, No. 6 Winter 2007 Vol. 37, No. 1 Summer 2008 Vol. 38, No. 3 Jan-Feb 2005 Vol. 35, No. 1 Mar-Apr 2005 Vol. 35, No. 2 Spring 2007 Vol. 37, No. 2 Jul-Aug 1997 Vol. 27, No. 4 Summer 2008 Vol. 38, No. 3 May-Jun 2001 Vol. 31, No. 3 Spring 2010 Vol. 40, No. 2 Jul-Aug 2001 Vol. 31, No. 4 Nov-Dec 1997 Vol. 27, No. 6 Jul-Aug 2003 Vol. 33, No. 4 Winter 2007 Vol. 37, No. 1 May-Jun 2001 Vol. 31, No. 3 Summer 2010 Vol. 40, No. 3 Jul-Aug 2006 Vol. 36, No. 4 Jul-Aug 1999 Vol. 29, No. 4 Mar-Apr 1999 Vol. 29, No. 2 Jul-Aug 2000 Vol. 30, No. 4 Sep-Oct 1999 Vol. 29, No. 5 Spring 2008 Vol. 38, No. 2 Fall 2009 Vol. 39, No. 4 Sep-Oct 1998 Vol. 28, No. 5 Jul-Aug 2003 Vol. 33, No. 4 Nov-Dec 1997 Vol. 27, No. 6 May-Jun 1997 Vol. 27, No. 3 Jan-Feb 1998 Vol. 28, No. 1 Jan-Feb 2003 Vol. 33, No. 1 Mar-Apr 2001 Vol. 31, No. 2 May-June 2002 Vol. 32, No. 3 Fall 2008 Vol. 38, No. 4 Winter 2007 Vol. 37, No. 1 Jul-Aug 2006 Vol. 36, No. 4 Jan-Feb 1999 Vol. 29, No. 1 Sep-Oct 2001 Vol. 31, No. 5 Jul-Aug 1997 Vol. 27, No. 4 Jan-Feb 1998 Vol. 28, No. 1 May-Jun 1998 Vol. 28, No. 3 Nov-Dec 1999 Vol. 29, No. 6 Mar-Apr 1998 Vol. 28, No. 2 Sep-Oct 1999 Vol. 29, No. 5 Sep-Oct 1998 Vol. 28, No. 5 Sep-Oct 1997 Vol. 27, No. 5 Jul-Aug 1998 Vol. 28, No. 4 Mar-Apr 2000 Vol. 30, No. 2 May-Jun 2000 Vol. 30, No. 3 Jan-Feb 2001 Vol. 31, No. 1 Jan-Feb 1998 Vol. 28, No. 1 Mar-Apr 1998 Vol. 28, No. 2 Nov-Dec 1998 Vol. 28, No. 6 May-Jun 1999 Vol. 29, No. 3 May-Jun 2000 Vol. 30, No. 3 Nov-Dec 2000 Vol. 30, No. 6 Mar-Apr 2001 Vol. 31, No. 2 Jul-Aug 1998 Vol. 28, No. 4 Nov-Dec 2002 Vol. 32, No. 6 Sep-Oct 2005 Vol. 35, No. 5 Jan-Feb 2006 Vol. 36, No. 1 Winter 2007 Vol. 37, No. 1 Sep-Oct 2004 Vol. 34, No. 5 Nov-Dec 2004 Vol. 34, No. 6 Jan-Feb 1999 Vol. 29, No. 1 Jan-Feb 1998 Vol. 28, No. 1 Mar-Apr 1999 Vol. 29, No. 2 Jul-Aug 1998 Vol. 28, No. 4 Sep-Oct 2001 Vol. 31, No. 5 Summer 2009 Vol. 39, No. 3 Summer 2010 Vol. 40, No. 3 Jan-Feb 2002 Vol. 32, No. 1 Winter 2009 Vol. 39, No. 1 Nov-Dec 2004 Vol. 34, No. 6 Spring 2007 Vol. 37, No. 2 Sep-Oct 2006 Vol. 36, No. 5 Mar-Apr 2003 Vol. 33, No. 2 Winter 2009 Vol. 39, No. 1 Spring 2008 Vol. 38, No. 2 Mar-Apr 2003 Vol. 33, No. 2 Nov-Dec 2006 Vol. 36, No. 6 Jul-Aug 2006 Vol. 36, No. 4 Mar-Apr 2006 Vol. 36, No. 2 Jan-Feb 2002 Vol. 32, No. 1 Jul-Aug 2002 Vol. 32, No. 4 Summer 2010 Vol. 40, No. 3 Jul-Aug 2001 Vol. 31, No. 4 Summer 2009 Vol. 39, No. 3 Summer 2008 Vol. 38, No. 3 Mar-Apr 2005 Vol. 35, No. 2 Summer 2007 Vol. 37, No. 3 Summer 2009 Vol. 39, No. 3 Fall 2007 Vol. 37, No. 4 Fall 2008 Vol. 38, No. 4 Winter 2010 Vol. 40, No. 1 Spring 2007 Vol. 37, No. 2 Nov-Dec 2004 Vol. 34, No. 6 Nov-Dec 2002 Vol. 32, No. 6 May-June 2002 Vol. 32, No. 3 Jul-Aug 2003 Vol. 33, No. 4 Mar-Apr 2001 Vol. 31, No. 2 Jan-Feb 2003 Vol. 33, No. 1 Sep-Oct 2006 Vol. 36, No. 5 Mar-Apr 2005 Vol. 35, No. 2 Jul-Aug 2001 Vol. 31, No. 4 Mar-Apr 2004 Vol. 34, No. 2 Mar-Apr 1999 Vol. 29, No. 2 Sep-Oct 1997 Vol. 27, No. 5 Jan-Feb 2001 Vol. 31, No. 1 Jul-Aug 2001 Vol. 31, No. 4 Jul-Aug 2000 Vol. 30, No. 4 Nov-Dec 1999 Vol. 29, No. 6 Sep-Oct 2002 Vol. 32, No. 5 Sep-Oct 2000 Vol. 30, No. 5 Jul-Aug 2001 Vol. 31, No. 4 Fall 2009 Vol. 39, No. 4 Sep-Oct 1997 Vol. 27, No. 5 Jan-Feb 2000 Vol. 30, No. 1 Mar-Apr 2002 Vol. 32, No. 2 Nov-Dec 1998 Vol. 28, No. 6 Summer 2010 Vol. 40, No. 3 Summer 2008 Vol. 38, No. 3 Jul-Aug 2000 Vol. 30, No. 4 May-Jun 2005 Vol. 35, No. 3 Jan-Feb 2001 Vol. 31, No. 1 Nov-Dec 2001 Vol. 31, No. 6 Nov-Dec 1998 Vol. 28, No. 6 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