Michael W. Spaid MAAA ASA EA MSPA

Actuary, Internal Revenue Service

Contact Information
Internal Revenue Service
915 Second Avenue
W510
Seattle, WA 98174
US
Phone: 206-220-5664
Fax: 206-220-6071
Email: michael.w.spaid@irs.gov
Mike is an Actuary in Actuarial Group 2 of the Internal Revenue Service. He routinely works on difficult and complex problems involving qualification under the Internal Revenue Code of pension and profit sharing plans as well as assisting with drafting published guidance such as regulations, notices, rulings, etc. EXPERIENCE • 25 years experience with qualified retirement plans. • Extensive involvement with retirement plans sponsored by large and small businesses as well as national social security systems and civil service retirement programs. • All aspects of defined benefit and defined contribution plan administration including trust accounting and analysis and disclosure as required by the Financial Accounting Standards Board. • Past Chairman of the EA 2 Segment B exam committee • Current Member of the Joint Board for the Enrollment of Actuaries • Speaker at numerous professional conferences and seminars PAST AND CIENTS INCLUDED • Social security and civil service retirement systems • Large and small US corporate clients EDUCATION & QUALIFICATIONS • B.A. in Economics with honors from the University of Montana • Associate of the Society of Actuaries • Member of the American Academy of Actuaries • Member of the American Society of Pension Professionals and Actuaries • ERISA Enrolled Actuary
Corporate DB/DC Government DB/DC Other Pension Subset

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

Death and Taxes - The Realm of Mortality Credibility 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)

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

Schedule SB - Form and Attachments 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)

Schedule SB - Form and Attachments 2014 Enrolled Actuaries Meeting (March 26, 2014)

Schedule SB - Form and Attachments 2013 Enrolled Actuaries Meeting (April 10, 2013)

Cash Balance Plans for Large Companies 2013 Enrolled Actuaries Meeting (April 09, 2013)

Advanced 415 Limits 2013 Enrolled Actuaries Meeting (April 08, 2013)

Cash Balance - Small Plans 2013 Enrolled Actuaries Meeting (April 08, 2013)

Schedule SB - Form and Attachments 2012 Enrolled Actuaries Meeting (March 28, 2012)

Cash Balance - Recent Developments 2012 Enrolled Actuaries Meeting (March 26, 2012)

Completing the Schedule SB 2011 Enrolled Actuaries Meeting (March 30, 2011)

Cash Balance - Recent Developments 2011 Enrolled Actuaries Meeting (March 29, 2011)

Cash Balance - Recent Developments 2011 Enrolled Actuaries Meeting (March 29, 2011)

Schedule SB Final Reg 2010 Enrolled Actuaries Meeting (April 13, 2010)

Benefit Restrictions: The New Rules 2010 Enrolled Actuaries Meeting (April 13, 2010)

Benefit Restrictions: The New Rules 2010 Enrolled Actuaries Meeting (April 12, 2010)

Schedule SB Final Reg 2010 Enrolled Actuaries Meeting (April 12, 2010)

Introduction to New Schedule SB 2009 Enrolled Actuaries Meeting (April 01, 2009)