Employee Benefit Blog

Financial statement disclosures that are unique to defined benefit plans, including funding policy, AFTAP, significant actuarial assumptions and others.

Forfeitures are plan assets generally derived from non-vested employer contributions that are forfeited from a participant’s account when that participant terminates employment and is not fully vested. It is essential that plan sponsors and plan admi…

A look at the auditor’s responsibilities and performance requirements under SAS No. 136, (Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (Employee Retirement Income Security Act of 1974).

New FASB guidance will reduce diversity in disclosures relating to master trust interests in employee benefit plan financial statements and provide the users of these financial statements with more information.

EisnerAmper Co-Hosts Employee Benefits Plan Event at NYSE with Charles Schwab and CMC Interactive. Sponsors of plans large and small toured the stock exchange floor, followed by an educational discussion on operational challenges for employee benefit…

There will soon be a new AICPA Statement on Auditing Standard, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (“EBP SAS”) which addresses an auditor’s responsibility to financial statements.

The Internal Revenue Service (IRS) announced that it has granted retirement plan sponsors in the wildfire disaster areas relief for the filing of Form 5500. Plan Sponsors now have until April 30, 2019 to file returns due during this time period.

In situations in which they are approving plan loans, plan sponsors should understand how the maximum loan amount available to a plan participant is calculated to ensure that violations of IRC section 72(p)(2)(A) do not occur.

This article discusses how defined contribution retirement plan plans sponsors should adjust the annual compensation limit under Internal Revenue Code (“IRC”) Section 401(a)(17) in a plan year of less than 12 months (“short plan year”).