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DESCRIPTION:You will need to sign-in to the IGFOA WebEx Event Center to rec
 eive log-in instructions. Please also review the IGFOA Webinar Attendee FA
 Qs\nREGISTERED ATTENDEES: Below are some reminder notes on how to log-in t
 o the webinar - please log-in by 9:20 AM. You should have received several
  emails from IGFOA's WebEx host with instructions on how to register for a
  WebEx event (this is in addition to your initial registration at the IGFO
 A website).  In case you missed those emails\, instructions are below:\nEv
 ent address for attendees: https://igfoa.webex.com/igfoa/onstage/g.php?d=6
 68173981&t=a\nEvent password: IMRF\nYou can listen to the webinar over you
 r computer speakers.  Due to audience size\, we will only be taking questi
 ons via chat.  Make sure your computer speakers are unmuted.  Here is a ba
 ckup telephone line audio for those who need it: 1-855-282-6330 and access
  code 668 173 981. \n\nIn order to earn Continuing Professsional Education
  credits for this webinar\, you need  to be logged in to the online event 
 for the entire webinar and participate in at least 80% of the polls throug
 hout the webinar.\nWe expect a big crowd and appreciate your help in setti
 ng up your WebEx access early.  If you have questions\, please contact inf
 o@igfoa.org before 9 AM Aigist 15th.  Due to the large audience we will no
 t be able to respond to individual phone calls the morning of the webinar.
 \n Participants will need access to the Internet to view materials and wil
 l have the option of using their computer or phone for audio.\nThe webinar
  is designed to walk the participant through the GASB 67 and 68 process. T
 his process includes the reports sent for an Agent Multiple Employer Plan 
 to the respective employer for GASB 68.  The webinar will go into detail p
 age by page of the annual GASB 68 report provided\, including the inflows 
 and outflows reported\, the calculation of the required single discount ra
 te\, and the description and explanation of the Net Pension Liability. The
  participant will get a general understanding of the SOC 1 Type 2 reportin
 g necessary for this GASB 68 process to be completed.   \nLearning Objecti
 ves:\nParticipants completing this session will be able to: \n\n\nObtain a
  general understanding of GASB 68\n\n\nReport to their audit firm the nece
 ssary GASB 68 information.\n\n\nUnderstand the position of an Agent Multip
 le Employer.\n\n\nUnderstand the SOC 1 Type 2 reporting on Service Organiz
 ation Controls required by IMRF.\n\n\nSpeakers:\n\n IMRF Executive Directo
 r Louis W. Kosiba\n\nLouis Kosiba has been with IMRF for more than 25 year
 s\, and has served as executive director since 2001. Prior to his appointm
 ent as executive director\, Kosiba was the IMRF general counsel from 1990 
 to 2001\, and manager for the Field Services Department from 1988 to 1990.
  Before coming to IMRF\, Kosiba was general counsel to the Illinois Teache
 rs’ Retirement System. Kosiba was one of the founders of the National Asso
 ciation of Public Pension Attorneys (NAPPA) and served on its board of dir
 ectors. He is an active member of the National Association of State Retire
 ment Administrators (NASRA)\, a leading public pension industry group. Kos
 iba has a juris doctor degree and a master’s degree in business administra
 tion from the University of Illinois in Urbana-Champaign. \n\n\nIMRF Chief
  Financial Officer Mark Nannini\n\n\nMark Nannini was named IMRF Chief Fin
 ancial Officer on January 1\, 2014. Prior to joining IMRF\, Nannini served
  as Director of Finance and Treasurer for the City for Crystal Lake from 2
 005 to 2013. Before joining Crystal Lake\, Nannini served as Director of F
 inance for the City of Rolling Meadows for nine years\, and Assistant Dire
 ctor and Comptroller for the Village of Niles for 11 years. Nannini also s
 erves as a national budget reviewer for the Illinois Government Finance Of
 ficers Association and adjunct professor at William Rainey Harper College.
  He is also a former president of the Illinois Government Finance Officers
  Association\, Past Chairman of the Intergovernmental Risk Management Agen
 cy\, voting member of the Crystal Lake Firefighter Pension Fund and non-vo
 ting member of the Crystal Lake Police Pension Fund.  Nannini holds a bach
 elor’s degree in accounting and Masters of Business Administration degree 
 in finance. \nIntended audience: All IMRF employers and their professional
  staff involved in the preparation of annual financial reports. Auditors a
 nd actuaries providing services to IMRF employers may also participate.\nD
 elivery method:          Internet Based\nProgram Level:             Overvi
 ew\nPrerequisites:               No prerequisites required\nAdvanced Prepa
 ration: No advanced preparation required\nCPE Credit:                    E
 arn about 2.0 CPE credit.\nCPE credit will only be given to the individual
  that is registered for the webinar.  To receive CPE credit\, individuals 
 must attend each session in its entirety as tracked in the web participati
 on report and complete at least 80% of the participation monitoring tools 
 during the webinar.  Only pre-registered participants fulfilling these cri
 teria will be issued Certificates of Attendance.\nParticipation monitoring
  tools may include\, but are not limited to:\n\nResponse to audio role cal
 l\nResponse to an on-line role call\nResponse to on-line poll at designate
 d points during the instruction\nAnswer to a specific chat question as ver
 bally instructed at designated points during the instruction\nAnswer to a 
 specific question via email at designated points during the instruction\nP
 roviding a passcode as instructed at designated points\n\n \nFOR MORE INFO
 RMATION\nfor information about the webinar and speakers contact IMRF at jk
 rupa@imrf.org or 630-472-9754\nfor registration and CPE questions contact 
 IGFOA at info@igfoa.org or 630-942-6587
DTEND:20140815T113000
DTSTAMP:20260430T233608
DTSTART:20140815T093000
LOCATION:online webinar
SEQUENCE:0
SUMMARY:IMRF GASB Statement 68 Guidance for Employers Webinar
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