Employee Benefit Plan (EBP) Fundamentals
This course provides a foundational understanding of employee benefit plans subject to audit under ERISA, helping you prepare to navigate the complexities of 401(k) plans.
格式
在线
NASBA研究领域
会计
水平
基本
CPE学分
10
可用性
1年
产品编号
EBPFUNBUN24SSO
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Discover the foundations of ERISA
This course provides a comprehensive understanding of 401(k) plans within the framework of the Employee Retirement Income Security Act (ERISA). Your journey begins with an exploration of the fundamental purposes and impacts of ERISA on 401(k) plans.
Unlock the secrets of 401(k) plans
Delve into the key features of 401(k) plans, including understanding eligibility criteria, 期权计划, and compensation definitions, while also learning to identify the critical roles and responsibilities of various stakeholders who help ensure plan integrity and the protection of participant interests.
Deep dive into compliance, contributions, and financial mechanics
Discover the importance of the plan document and ERISA compliance, as well as the nuances of tax considerations and compliance obligations relevant to the auditor. Gain insights into the mechanics of plan assets, 包括贡献, 贷款, and the array of investment options available within 401(k) plans, in addition to understanding the complexities surrounding distributions, 计划费用, 收费结构.
Handle the complexities of 401(k) plans with confidence
Understand the unique financial reporting matters related to 401(k) plans, including the Form 5500 and how it relates to the plan financial statements, the importance of SOC 1 reports and their role in demonstrating compliance and operational integrity, and how ERISA Section 103(a)(3)(C) audits are different than traditional audits.
关键的188bet亚洲真人体育下载
- ERISA的作用和影响
- Key features of 401(k) plans
- Roles and responsibilities in 401(k) plans
- 管理文档
- Contributions, 贷款, and investments
- Distributions, expenses, and fee arrangements
- Financial reporting requirements
- Regulatory reporting and compliance
学习成果
- Recognize the purpose and impact of ERISA on employee benefit plan audits
- Identify the key features of 401(k) plans
- Distinguish between the key parties and their roles and responsibilities in 401(k) plans
- Identify the importance of the plan document for 401(k) plans
- Recognize distributions, expenses, and fee arrangements in 401(k) plans
- Identify financial reporting requirements in 401(k) plan audit
- Recall regulatory reporting and compliance obligations in 401(k) plan audits.
谁将受益
Auditors who want a foundational understanding of 员工福利计划 (EBP) subject to audit under the Employee Retirement Income Security Act (ERISA), and how they differ from commercial entities they audit.
Group ordering for your team
2至5名注册人
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单6 +注册者
We can help with group 折扣. 电子邮件 客户端.support@aicpa-cima.com
美国客户来电 1-800-634-6780 (选择 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, 教育材料, 产品, 和服务.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website 可访问性 Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.