Audit Risk Alert Employee Benefit Plans Industry Developments 2018 1st Edition Aicpa by Aicpa 9781948306317, 9781948306324, 194830631X, 1948306328 instant download after payment.

Developed by a task force consisting of current and former employee benefit plan expert panel members, this alert offers a range of topics such as master trust reporting, cybersecurity, new proposed auditor's reports, electronic information, limited-scope certification, and new auditing standards such as PCAOB AS 3101.

Key benefits of this work include:

• Coverage of emerging practice issues, including direct versus indirect investment in fully benefit-responsive investment contracts, readily determinable fair value, disclosures for investments in certain entities that calculate NAV per share (or its equivalent), plan expenses, and repurchase agreements
• An in-depth look at master trust reporting, electronic information and the new PCAOB auditing standard AS 3101
• Analysis of high risk areas specific to defined benefit pension plans, such as pension benefit guaranty corporation premiums and reporting, demographic and economic assumptions, and pension risk management
• Current developments on health and welfare plans, including health care reform and its effect on employee benefit plans
• Up-to-date information on regulatory development from both the DOL and IRS