Carolyn E. Zimmerman FCA MAAA FSA EA

Actuary, Internal Revenue Service

Contact Information

Internal Revenue Service
1000 Liberty Avenue
Room 711
Pittsburgh, PA 15222
US
Phone
412-395-5236
Fax
412-395-5313
Email
carolyn.e.zimmerman@irs.gov
Carol Zimmerman, FSA, MAAA, EA has been working in Employee Plans and Ruling Agreements with the Internal Revenue Service for approximately 12 years, following 25 years of pension consulting with national firms. In her current position, she is involved in a number of activities including participating in several regulation projects, and assisting practitioners and IRS personnel with technical questions. Carol is currently serving on the Joint Board for the Enrollment of Actuaries. She is a Fellow of the Society of Actuaries, an Enrolled Actuary, and a Member of the American Academy of Actuaries. She has also been active in the actuarial profession, as a past member of the Academy of Actuaries' Pension Committee and speaking frequently at actuarial meetings.

CCA Member Since 2014

901 - Dialogue with the IRS/Treasury 2019 Enrolled Actuaries Meeting (April 10, 2019)

803 - Working With the IRS for Rulings 2019 Enrolled Actuaries Meeting (April 09, 2019)

701 - Funding Methods and Changes 2019 Enrolled Actuaries Meeting (April 09, 2019)

601 - Late Breaking Developments 2019 Enrolled Actuaries Meeting (April 09, 2019)

501 - Dialogue with the Joint Board and Review of Key Sections of the Joint Board Regulations 2019 Enrolled Actuaries Meeting (April 09, 2019)

101 - Late Breaking Developments 2019 Enrolled Actuaries Meeting (April 08, 2019)

Dialogue With the IRS/Treasury 2018 Enrolled Actuaries Meeting (April 11, 2018)

Overview of New Mortality Regulations 2018 Enrolled Actuaries Meeting (April 11, 2018)

Mortality Regulations – How to Submit a Successful Request for Substitute Mortality 2018 Enrolled Actuaries Meeting (April 10, 2018)

Closed Plans - Possible Relief, How People Deal Absent Relief 2018 Enrolled Actuaries Meeting (April 10, 2018)

Late Breaking Developments 2018 Enrolled Actuaries Meeting (April 09, 2018)

Final and Proposed IRC §417(e) Regulations 2018 Enrolled Actuaries Meeting (April 09, 2018)

Funding Method Changes Under the New Guidance 2018 Enrolled Actuaries Meeting (April 09, 2018)

Late Breaking Developments 2018 Enrolled Actuaries Meeting (April 09, 2018)

Late Breaking Developments 2017 CCA Annual Meeting (October 24, 2017)

Market Based Cash Balance & Variable Annuity Plans – Design & Operation 2017 CCA Annual Meeting (October 23, 2017)

Q&N/As: Things We Don't Know 2017 CCA Annual Meeting (October 23, 2017)

Dialogue with the IRS/Treasury 2017 Enrolled Actuaries Meeting (April 05, 2017)

Quarterly Required Contributions and Liquidity Shortfall Calculations 2017 Enrolled Actuaries Meeting (April 04, 2017)

Funding Method Changes: What Qualifies as a Method Change and How to Get Them Approved 2017 Enrolled Actuaries Meeting (April 04, 2017)

Closed Plan Nondiscrimination Testing Relief 2017 Enrolled Actuaries Meeting (April 03, 2017)

Accrual Rule Testing 2017 Enrolled Actuaries Meeting (April 03, 2017)

Late Breaking Developments 2017 Enrolled Actuaries Meeting (April 03, 2017)

Nondiscrimination Testing and Proposed Regulations 2016 CCA Annual Meeting (October 26, 2016)

PPA Mortality Assumption Changes and Other New Issues 2016 CCA Annual Meeting (October 25, 2016)

Late Breaking Developments 2016 CCA Annual Meeting (October 24, 2016)

Dialogue with the IRS/Treasury 2016 Enrolled Actuaries Meeting (April 13, 2016)

Dialogue with the Joint Board 2016 Enrolled Actuaries Meeting (April 12, 2016)

Cash Balance Design for Large Plans 2016 Enrolled Actuaries Meeting (April 11, 2016)

Late Breaking Developments 2016 Enrolled Actuaries Meeting (April 11, 2016)

Late Breaking Developments 2015 CCA Annual Meeting (October 26, 2015)

Dialogue With the IRS/Treasury 2015 Enrolled Actuaries Meeting (April 15, 2015)

New Hybrid Regulations 2015 Enrolled Actuaries Meeting (April 14, 2015)

New Hybrid Regulations 2015 Enrolled Actuaries Meeting (April 13, 2015)

Late Breaking Developments 2015 Enrolled Actuaries Meeting (April 13, 2015)

Dialogue with the Joint Board 2014 Enrolled Actuaries Meeting (March 26, 2014)

Dialogue with the IRS/Treasury 2014 Enrolled Actuaries Meeting (March 26, 2014)

Late Breaking Developments 2014 Enrolled Actuaries Meeting (March 24, 2014)

Professionalism Grab Bag Professionalism Grab Bag (January 15, 2014)

Dialogue with the IRS 2013 CCA Annual Meeting (October 23, 2013)

Hybrid Plan Rules & Market Rate of Return 2013 CCA Annual Meeting (October 22, 2013)

Living with MAP-21 2013 CCA Annual Meeting (October 22, 2013)

Late Breaking Developments 2013 CCA Annual Meeting (October 21, 2013)

Dialogue with the IRS/Treasury 2013 Enrolled Actuaries Meeting (April 10, 2013)

Spin-off Funding and 436 Restrictions 2013 Enrolled Actuaries Meeting (April 09, 2013)

MAP-21 2013 Enrolled Actuaries Meeting (April 09, 2013)

Year End Valuations 2013 Enrolled Actuaries Meeting (April 08, 2013)

MAP-21 2013 Enrolled Actuaries Meeting (April 08, 2013)

Late Breaking Developments 2013 Enrolled Actuaries Meeting (April 08, 2013)

Dialogue With the IRS 2012 CCA Annual Meeting (October 24, 2012)

Late Breaking Developments 2012 CCA Annual Meeting (October 22, 2012)

Pension Relief Act (PRA) for Single ER Plans 2012 Enrolled Actuaries Meeting (March 28, 2012)

Dialogue with the IRS/Treasury 2012 Enrolled Actuaries Meeting (March 27, 2012)

Credit Balance Management (for large plans) 2012 Enrolled Actuaries Meeting (March 27, 2012)

Late Breaking Developments 2012 Enrolled Actuaries Meeting (March 26, 2012)

Dialogue with the IRS 2011 CCA Annual Meeting (October 26, 2011)

Late Breaking Developments 2011 CCA Annual Meeting (October 24, 2011)

New Regulations for Enrolled Actuaries New Regulations for Enrolled Actuaries (June 22, 2011)

Dialogue with the IRS 2011 Enrolled Actuaries Meeting (March 30, 2011)

Dialogue with the JBEA 2011 Enrolled Actuaries Meeting (March 30, 2011)

PEP Design 2011 Enrolled Actuaries Meeting (March 29, 2011)

Qualification Standards and Joint Board Regulations 2011 Enrolled Actuaries Meeting (March 29, 2011)

Pension Relief Act (PRA) for Single ER Plans 2011 Enrolled Actuaries Meeting (March 28, 2011)

Pension Relief Act (PRA) for Single ER Plans 2011 Enrolled Actuaries Meeting (March 28, 2011)

Qualification Standards and Proposed New JBEA Regs Qualification Standards and Proposed New JBEA Regs (December 15, 2010)

Dialogue With the IRS 2010 CCA Annual Meeting (October 27, 2010)

Professionalism - What is Good Faith Compliance? 2010 CCA Annual Meeting (October 26, 2010)

Pension Funding Relief Pension Funding Relief (September 14, 2010)

Dialogue with IRS 2010 Enrolled Actuaries Meeting (April 14, 2010)

When Bad Things Happen to Good Plans: Implementing and Recovering from Restrictions 2010 Enrolled Actuaries Meeting (April 13, 2010)

Benefit Restrictions – Amendments and UCEB 2010 Enrolled Actuaries Meeting (April 13, 2010)

An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P (November 19, 2009)

An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P (November 19, 2009)

An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P An Overview of New IRS Regulations – Sections 430 and 436 - Update from Leading Pension Actuaries (P (November 12, 2009)

PPA - A Look Forward (for Large Plans) PPA - A Look Forward (for Large Plans) (May 13, 2009)

Dialogue with the Joint Board for the Enrollment of Actuaries (JBEA) 2009 Enrolled Actuaries Meeting (March 31, 2009)

Measuring Liability - Advanced 2009 Enrolled Actuaries Meeting (March 30, 2009)

Measuring Liability - Advanced 2009 Enrolled Actuaries Meeting (March 30, 2009)

Newly Released Proposed PPA Regulations on Quarterly Contribution Requirements Newly Released Proposed PPA Regulations on Quarterly Contribution Requirements (May 22, 2008)

Introduction to New Schedule SB 2008 Enrolled Actuaries Meeting (April 09, 2008)

PPA Gut Check PPA Gut Check (January 22, 2008)

Disclaimer

The Conference of Consulting Actuaries (CCA) serves only as a clearinghouse for providing a list of its members and their specific areas of practice. The information appearing with each members name regarding their practice areas was furnished by the member and has not been independently verified in any way by the CCA. Neither the CCA nor its officers, members, or staff make any warranties or representations as to the professional competency of these individuals. Each person who is considering the use of the services of an actuary listed is advised to make an independent judgment regarding their choice of persons whose services they wish to utilize.