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Proposed Form 5500 Changes May Affect How Pension Plans Determine Need for Annual Audit

Employee Benefit Plans

The Employee Retirement Income Security Act of 1974 (ERISA) imposes certain annual reporting and filing requirements on pension and welfare […]

Is It Time to Start an Administrative Committee for Your ERISA Benefit Plans? Part 1B: Maintaining Records

Employee Benefit Plans

Part 1B: Maintaining Records Fiduciary responsibility standards have applied to employee benefit plans since The Employee Retirement Income Security Act […]

Is It Time to Start an Administrative Committee for Your ERISA Benefit Plans? Part 1A: Service Organizations

Employee Benefit Plans

Part 1A: Service Organizations Fiduciary responsibility standards have applied to employee benefit plans since ERISA came into law 47 years […]

Management’s Election of a 103(a)(3)(c) Audit

Employee Benefit Plans

The Auditing Standard SAS No. 136 is bringing significant changes and additional requirements for plan administrators subject to audits of […]

New Auditing Standard Brings Major Changes to Employee Benefit Plan Audits

Accounting & Auditing, Employee Benefit Plans

The Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) establishes U.S. auditing standards (commonly referred to […]

Major Audit Standard Change Delayed One Year For Employee Benefit Plan Audits

Coronavirus (COVID-19) Resources, Employee Benefit Plans

Due to the impact that COVID-19 has had on our economy, the AICPA Auditing Standards Board voted to defer the […]