SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2017
Open to Public
Inspection
Name of the organization
AMERICAN SOCIETY OF PENSION
PROFESSIONALS AND ACTUARIES
Employer identification number

75-1247887
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE AMERICAN RETIREMENT ASSOCIATION IS THE PREMIER EDUCATOR AND POLICY ADVOCATE FOR OVER 8,000 CAREER PROFESSIONALS ACTIVELY ENGAGED IN THE RETIREMENT PLAN INDUSTRY.
FORM 990, PART VI, SECTION A, LINE 7A THE NOMINEES FOR THE GOVERNING BOARD ARE SELECTED BY THE NOMINATING COMMITTEE AND MEMBERS APPROVE (OR NOT) BY MAJORITY VOTE AT THE ANNUAL BUSINESS MEETING.
FORM 990, PART VI, SECTION A, LINE 7B A MAJORITY OF THE CREDENTIALED MEMBERS MUST VOTE AFFIRMATIVELY FOR THE CHANGE TO TAKE EFFECT WHEN THERE IS A CHANGE TO THE BY LAWS.
FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE BOARD RECEIVED A COPY OF THE FINAL 990 BEFORE IT WAS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT GIVES RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT, HE OR SHE DETERMINES WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINANCE EXECUTIVE MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSES THEM TO THE PRESIDENT IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
FORM 990, PART VI, SECTION B, LINE 15A THE BOARD APPOINTS OFFICERS (USUALLY PRESIDENT AND PRESIDENT ELECT) TO NEGOTIATE COMPENSATION FOR THE CEO. ALL OTHER COMPENSATION IS DETERMINED BY THE MANAGEMENT COUNCIL, WHICH CONSISTS OF THE PRESIDENT, PRESIDENT ELECT AND EXECUTIVE DIRECTOR. COMPARABLE DATA IS USED AND DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT ARE DOCUMENTED AS WELL. THE LAST COMPENSATION REVIEW TOOK PLACE IN DECEMBER 2017.
FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9: MINIMUM DEFINED PENSION LIABILITY ADJUSTMENT -157,708. TRANSFER OF NET ASSETS -148,390.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2017


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