Audit and Accounting Guide: Employee Benefit Plans

Audit and Accounting Guide: Employee Benefit Plans

Author: AICPA

Publisher: John Wiley & Sons

Published: 2016-11-21

Total Pages: 864

ISBN-13: 1943546479

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Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.


Employee Benefit Plans in a Nutshell

Employee Benefit Plans in a Nutshell

Author: Jay Conison

Publisher: West Academic Publishing

Published: 2003

Total Pages: 0

ISBN-13: 9780314150837

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This authoritative coverage provides the background needed to acquire a thorough understanding of employee benefits law. Text covers plan finance and taxation; economic aspects; regulations; ERISA (Employee Retirement Income Security Act) legislative background; vesting; participation, accrual, and non-interference; distribution; employee securities; employee stock ownership plans; preemption; nondiscrimination; and plan termination.


Employee Benefits Design and Planning

Employee Benefits Design and Planning

Author: Bashker D. Biswas

Publisher: Pearson Education

Published: 2014-04-11

Total Pages: 410

ISBN-13: 0133481360

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This book offers guidance for understanding benefits options and plan structures, and making better decisions for your organization. Writing for both HR and finance professionals, internationally respected compensation and benefits professor and consultant Bashker Biswas drills comprehensively into today's most important benefits-related topics and challenges. Employee Benefits Design and Planning covers all this, and much more: Finance and accounting implications of Healthcare benefits Other risk benefits Severance benefits Disability and group life insurance programs Flexible benefits Non-qualified deferred arrangements 409A plans, ESOPs, Money Purchase Pension Plans, Cash Balance Plans, 401(k), 403(b) plans and 457 Plans Employee benefit plan financial reporting, legal compliance, and auditing Employee benefits in mergers and acquisitions Self-funding vs. insurance funding decisions Global employee benefits including umbrella pension plans and multi-national pooling Equity participation in employee benefit plans Biswas introduces and explains key employee benefit metrics and ratios, and demonstrates best practices for forecasting costs and budgeting appropriately. For all compensation professionals, benefits professionals, human resource professionals, accounting professionals, labor attorneys, financial analysts, and finance professionals. Readers will have roles in benefits-related consulting, finance, accounting, and human resource management, both domestic and international.


The Handbook of Employee Benefits: Health and Group Benefits 7/E

The Handbook of Employee Benefits: Health and Group Benefits 7/E

Author: Jerry S. Rosenbloom

Publisher: McGraw Hill Professional

Published: 2011-06-17

Total Pages: 1009

ISBN-13: 0071763090

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The essential resource for designing and implementing employee benefits—bringing you up to date on critical new industry changes For nearly three decades, HR professionals and consultants have depended on The Handbook of Employee Benefits for authoritative answers to their questions about designing and implementing competitive employee benefits packages. Covering everything from general objectives to costs, this classic reference brings you up to date on critical changes driven by legislative developments, such as the new health-care reform law enacted by the passing of the Patient Protection and Affordable Care Act. The seventh edition of The Handbook of Employee Benefits features the knowledge and insights of the leading scholars and practitioners in the field. Filled with new and updated information and real-world examples, this edition focuses on health and group benefits: Health Benefits: health-care reform’s impact on employee benefits, new approaches to cost containment, how to access quality care, consumer-driven health-care plan designs along with dental, behavioral, prescription, and long-term care programs Life Insurance: group term, universal life, and corporate-owned life programs Work/Life Programs: traditional time off and family leave, child and elder care, and assistance for education, financial planning, and voluntary benefits Social Insurance Programs: Social Security, Medicare, and workers’ and unemployment compensation programs Group and Health Benefit Plan Financial Management: federal tax laws, funding health benefit plans—insured, self-funded, and captive arrangements Employee Benefit Administration: flexible benefit plans, fiduciary liability issues, and communications Issues of Special Interest: retiree welfare benefits, small company benefits, multiemployer plans, and international employee benefit planning An innovative, efficient employee benefit program has become one of the primary prerequisites to success in today’s lean business battleground. The Handbook of Employee Benefits provides the knowledge and tools you need to create plans that benefit the greatest number of employees, while allowing employers to maintain fiscal integrity and competitive advantage.


Employee Benefit Plans in a Nutshell

Employee Benefit Plans in a Nutshell

Author: Jay Conison

Publisher: West Publishing Company

Published: 1998

Total Pages: 566

ISBN-13:

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Basic Plan Finance and Taxation; Economic Aspects of Plans; Traditional Frameworks for Plan Regulation; Legislative Background to Erisa; Benefit Protection: Vesting; Benefit Protection: Participation, Accrual and Non-Interference; Benefit Distribution: Substantive Standards; Taxation of Distributions; Benefit Payment: Procedure; Plan Information; Fiduciary Regulation; Prohibited Transactions; Employer Securities and Employee Stock Ownership Plans; Preemption; Procedure; Nondiscrimination: Coverage; Nondiscrimination: Contributions or Benefits; Additional Limits on Contributions and Benefits; Cash or Deferred Arrangements; Funding and Contributions; Plan Termination.


Employee Benefits Design and Planning

Employee Benefits Design and Planning

Author: Bashker Biswas

Publisher: Pearson Education

Published: 2014

Total Pages: 410

ISBN-13: 0133481336

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This book offers guidance for understanding benefits options and plan structures, and making better decisions for your organization. Writing for both HR and finance professionals, internationally respected compensation and benefits professor and consultant Bashker Biswas drills comprehensively into today's most important benefits-related topics and challenges. Employee Benefits Design and Planning covers all this, and much more: Finance and accounting implications of Healthcare benefits Other risk benefits Severance benefits Disability and group life insurance programs Flexible benefits Non-qualified deferred arrangements 409A plans, ESOPs, Money Purchase Pension Plans, Cash Balance Plans, 401(k), 403(b) plans and 457 Plans Employee benefit plan financial reporting, legal compliance, and auditing Employee benefits in mergers and acquisitions Self-funding vs. insurance funding decisions Global employee benefits including umbrella pension plans and multi-national pooling Equity participation in employee benefit plans Biswas introduces and explains key employee benefit metrics and ratios, and demonstrates best practices for forecasting costs and budgeting appropriately. For all compensation professionals, benefits professionals, human resource professionals, accounting professionals, labor attorneys, financial analysts, and finance professionals. Readers will have roles in benefits-related consulting, finance, accounting, and human resource management, both domestic and international.


Employee Benefit Plans, 2019

Employee Benefit Plans, 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-06-10

Total Pages: 916

ISBN-13: 1948306751

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This guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit. References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASC Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC Use of a SOC 1 report Use of a specialist (including actuaries and appraisers) Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits) Illustrative auditor communications and financial statements Explanation of pervasive regulatory requirements (DOL rules and regulations)