Employee Benefit Plans - Best Practices in Presentation and Disclosure
This invaluable practice aid offers clarity for practitioners facing a multitude of employee benefit plan GAAP disclosure requirements, as well as regulatory and GAAS auditor reporting requirements.
Format
Subscription
Availability
1 year
Product Number
WETXX12
This guide is also available in a print edition.
In collaboration with Mimeo, this publication is now available as a print-on-demand, black-and-white version of the ebook. You’ll be passed onto the Mimeo website to complete your transaction. If you have questions about the Mimeo website or your order, email help@marketplace.mimeo.com or call (901) 566-8900.
To purchase the ebook version of this guide, go here.
A tool for practitioners
This publication provides a comprehensive collection of illustrative disclosures, auditor reports, and governance communications to support practitioners throughout the EBP audit process. Easily customize examples for individual plan circumstances and bring your engagement across the finish line. This practice aid can assist practitioners in:
- Evaluating management’s compliance with GAAP, IRS, and DOL regulatory disclosure requirements
- Exploring issues identified in plans that may require financial statement disclosure and regulatory reporting
- Reporting on non-Section 103(a)(3)(C) audits as well as ERISA Section 103(a)(3)(C) audits
Recent updates
This edition of the practice aid delivers refreshed content and examples related primarily to:
- Defined contribution retirement plans
- ERISA Section 103(a)(3)(C) audits
- Communications with those charged with governance
- Health and welfare benefit plans
- Other financial statement disclosures that may be applicable to all plans
Key Topics
- Illustrative examples bring an array of technical requirements to life through real-world application.
- Quickly evaluate and draft financial statement disclosures in accordance with GAAP, IRS, and DOL requirements.
- Navigate Form 5500 reporting and ERISA disclosure requirements.
- Enhance the quality and consistency of auditor reports and governance communications.
Who Will Benefit
- Practitioners in firms of all sizes
- Entities sponsoring employee benefit plans required to file audited financial statements
- Individuals preparing, auditing, or assisting in the preparation of plan financial statements, benefit pension plans, defined contribution retirement plans, and health and welfare benefit plans
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