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Dental insurance can be confusing, for both consumers and providers. For many providers, the headache of red tape, claim follow up, staff training, and reduced reimbursements outweigh the benefits of accepting insurance.

In the past few years, there has been a renewed interest in ensuring the privacy of patients' personal health information.

A review of the root causes and the fallout from the Marriott cyber breach, along with a look at how to mitigate cyber risk at your organization.

At certain times of the year – perhaps at year-end or on each employee’s work anniversary – you will need to review the compensation of your dental staff.

In this latest installation from Cybersecurity Corner, you’ll get tips on minimizing risk related to your personal bank accounts.

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).

Due to increasing remote work arrangements and a paperless environment, along with the number of parties that have access to a participant’s retirement plan information, cybersecurity risk is increasing significantly. The U.S. Department of Labor offers several helpful guides to help mitigate this risk.

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 plans.

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.

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.

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 administrators understand the plan forfeiture provisions.

As a result of COVID-19, the U.S. government has increased access to employee benefit plan assets. Plan sponsors should ensure that these relief changes are properly administered and accounted for

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.

OIG at the U.S. Department of Labor publishes Office of Audit FY 2014 Workplan. One initiative is to determine the extent financial institutions that are exempt under the limited-scope audit provision of ERISA have accountability and control over the assets they certify.

Does your defined contribution plan offer employer securities as an investment option? If so, the plan may be subject to additional filing requirements with the Securities and Exchange Commission (“SEC”).

How to satisfy 408(b)(2) regulations. DOL proposed a regulation to require a guide to assist plan fiduciaries in reviewing 408(b)(2) disclosures. DOL has expressed concern that small plan fiduciaries may be having trouble locating the required details needed.

Plan sponsors of qualified employee benefit plans are responsible for maintaining and accurately reporting plan activity to provide benefits due to participants. The processing of the majority of transactions for employee benefit plans is outsourced to third party administrators (TPAs).

Do you sponsor a 403(b) plan and is the employer organization (still) a tax exempt organization or a 501(c)(3)? A not-for-profit organization must file the appropriate Form 990 series at least once within a consecutive three-year period. Info for 403(b) plan sponsors.

Due to recent developments in regards to Annuities in 401(k) Plans, we may see many plans offering an annuity distribution option in cases where the plan document provides for automatic enrollment. The U.S. Treasury Department issued guidelines to encourage annuities in 401(k) plans.