Audits of 401(k) Plans
Author: Deloitte & Touche Consulting Group
Publisher: John Wiley & Sons
Published: 2020-06-17
Total Pages: 320
ISBN-13: 1119722063
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Author: Deloitte & Touche Consulting Group
Publisher: John Wiley & Sons
Published: 2020-06-17
Total Pages: 320
ISBN-13: 1119722063
DOWNLOAD EBOOKAuthor: AICPA
Publisher: John Wiley & Sons
Published: 2016-11-21
Total Pages: 864
ISBN-13: 1943546479
DOWNLOAD EBOOKConsidered 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.
Author: Bisk Education
Publisher:
Published: 2012-01-01
Total Pages:
ISBN-13: 9780881280029
DOWNLOAD EBOOKAuthor: AICPA
Publisher: John Wiley & Sons
Published: 2018-05-24
Total Pages: 75
ISBN-13: 111953769X
DOWNLOAD EBOOKDeveloped by a task force consisting of current and former employee benefit plan expert panel members, this alert offers a range of topics such as master trust reporting, cybersecurity, new proposed auditor's reports, electronic information, limited-scope certification, and new auditing standards such as PCAOB AS 3101. The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help accountants meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist them in identifying current sources of risk within EBP audit engagements. Accountants will find a targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Key benefits of this work include: Coverage of emerging practice issues, including direct versus indirect investment in fully benefit-responsive investment contracts, readily determinable fair value, disclosures for investments in certain entities that calculate NAV per share (or its equivalent), plan expenses, and repurchase agreements An in-depth look at master trust reporting, electronic information and the new PCAOB auditing standard AS 3101 Analysis of high risk areas specific to defined benefit pension plans, such as pension benefit guaranty corporation premiums and reporting, demographic and economic assumptions, and pension risk management Current developments on health and welfare plans, including health care reform and its effect on employee benefit plans Up-to-date information on regulatory development from both the DOL and IRS
Author: American Institute of Certified Public Accountants. Auditing Standards Division
Publisher:
Published: 1988
Total Pages: 26
ISBN-13:
DOWNLOAD EBOOKAuthor: Samuel Derrin Watson
Publisher:
Published: 2012-04-04
Total Pages: 576
ISBN-13: 9781475123302
DOWNLOAD EBOOKWho's the Employer has long been a key source of information and analysis about the US retirement plan rules relating to controlled groups, common control, affiliated service groups, multiple employer plans, leased employees, independent contractor, compensation, attribution, and more. The new 6th edition updates the work, with discussions of important cases and the most current guidance. It also expands the book's coverage of multiple employer plans, rehired employees, independent contractor initatives, and Titles I and IV of ERISA. The book is filled with over 900 examples to make the frequently complex topics understandable.
Author:
Publisher:
Published: 1995
Total Pages: 56
ISBN-13:
DOWNLOAD EBOOKAuthor: Practitioners Publishing Co. Staff
Publisher:
Published: 2004-01-01
Total Pages:
ISBN-13: 9780764629709
DOWNLOAD EBOOKContains technical guidance and practice aids for auditing the financial statements of Employee Benefit Plans.
Author:
Publisher:
Published: 1999
Total Pages: 380
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 284
ISBN-13:
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