The Center has compiled tools and resources to assist members and plan clients in understanding and performing ERISA Section 103(a)(3)(C) audits.
ERISA Section 103(a)(3)(C) audits of employee benefit plans
This primer tool provides a general description of the statutory and regulatory basis that permits the plan administrator to make the ERISA Section 103(a)(3)(C) audit election, what constitutes a proper certification from a qualified institution, management’s responsibilities, the ERISA Section 103(a)(3)(C) audit in the current environment, and the effect of the