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ERISA

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AICPA's Progress Toward Improving Employee Benefit Plan Audits

Audit|ERISA

By Todd Lucas

In 2014, the AICPA launched an initiative for improving the quality of audits by improving the overall audit process. The process for enhancing audit quality ... read more >

5500 Filing Deadline -- What to do if you missed it!

ERISA

By Brian Reitz

If your Company sponsors a benefit plan subject to the Employee Retirement Income Security Act of 1974 (ERISA), you are more than likely well aware of ... read more >

SCOTUS: Church-Affiliated Plans are Exempt from ERISA

ERISA

By Donna Wolfson

On June 5, 2017, the Supreme Court unanimously ruled that religiously affiliated non-profit plans are exempt from ERISA even if the church did not originally ... read more >

AICPA Proposes Changes to Employee Benefit Plan Reporting

ERISA

By Lauren Palermo

In April 2017, the AICPA Auditing Standards Board (ASB) proposed Statement on Auditing Standards (SAS), Forming an Opinion and Reporting on Financial Statements ... read more >

ASU 2017-06: Yet Another Step in Simplifying EBP Reporting

ERISA

By Todd Lucas

The Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2017-06, Plan Accounting—Defined Benefit Pension Plans ... read more >

Updates and Changes to Mortality Tables by the IRS and Society of Actuaries

Audit|ERISA

By Lara Fuller

The IRS has approved and issued Notice 2016-50, Updated Static Mortality Tables for Defined Benefit Pension Plans for 2017. However, they have once again ... read more >

PCAOB Continues Its Efforts to Improve Transparency

On December 15, 2015, the Public Company Accounting Oversight Board (PCAOB) issued PCAOB Release No. 2015-008, Improving the Transparency of Audits: Rules ... read more >

Cybersecurity Considerations for Employee Benefit Plans

The DOL's ERISA Advisory Council recently issued a report, Cybersecurity Considerations for Benefit Plans, which summarizes its examination of and ... read more >

Auto-Enrollment Pushes Retirement Plans Higher

Plan assets for 401(k) plans and similar types of defined contribution plans have topped $7 trillion due to continued growth in employee contributions. ... read more >