Employee Benefit Plans
The attorney-client privilege allows an attorney and his or her client to communicate, in writing or electronically, knowing that those confidential communications will not be released to opposing parties in the event of litigation. What happens when those communications are between an attorney and a qualified retirement plan fiduciary involving the day to day administration…
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The AICPA Employee Benefit Plan Audit Quality Center has prepared this advisory to assist you as a plan sponsor, plan administrator, trustee, audit committee, employee benefit plan committee, administrative committee, or investment committee in better understanding the various communications that may be initiated by your plan auditor. This advisory discusses: An overview of auditor communications Auditor’s communication with those charged with…
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An independent audit of the financial statements of an employee benefit plan are often required when your plan meets certain criteria. As a plan sponsor, administrator or trustee, understanding your requirements and the process involved is important to your fiduciary responsibilities. This guide describes the roles and responsibilities of individuals involved in: The plan’s financial…
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As a plan fiduciary, you are subject to certain responsibilities, and with these responsibilities come potential liability. Fiduciaries who do not follow the ERISA standards of conduct may be personally liable to restore any losses to the plan arising from inaccurate estimates of investment values. Investments are the most significant assets in a benefit plan.…
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As a plan sponsor, administrator or trustee, it is important to understand the benefits of establishing an effective monitoring program to oversee service organizations that perform recordkeeping and reporting functions for your employee benefit plan. A plan may use several service organizations such as trustees, custodians, investment managers and recordkeepers to perform various functions on…
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The AICPA Employee Benefit Plan Audit Quality Center has prepared this advisory to assist you as a plan sponsor, administrator, or trustee in understanding how internal control over financial reporting is critical to your plan. As a plan sponsor, administrator, or trustee, you are considered a fiduciary under ERISA. As such, you are subject to…
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