Plan administrators should consider all implications of an ERISA Section 103(a)(3)(C) election before the election is made.
Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.
SAS 136 will affect audits of employee benefit plans subject to ERISA effective for periods ending on or after December 15, 2021.
When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.
The Department of Labor is working on guidance addressing cybersecurity issues as they relate to plan sponsors and third-party providers.
A consequence of COVID-19 reductions is potential partial plan termination. Learn the requirements of a partial plan termination.
The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.
An updated AICPA guide addresses the unique aspects of the preparation and auditing of employee benefit plan financial statements.