2026 Employee Benefit Plans - Best Practices in Presentation and Disclosure

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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