401(k) Audit Basics, Part 3 – Distribution Testing, Investments and Audit Wrap-up (2 hours)

Overview

Distribution testing, investments and audit wrap-up (bold)

Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans.

Part 3 of the 401(k) audit basics series addresses distribution testing, investments and audit wrap-up, including:

The various types of plan distributions and benefit payments

Types of plan investments and the related disclosures

ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas

Wrapping up the audit

Common issues and errors seen in these areas

Highlights

Plan distributions and benefit payments

Investments and related disclosures

ERISA Section 103(a)(3)(C) audits

Audit wrap-up

Designed For

Auditors new to employee benefit plan auditing

Objectives

Identify various types of plan investments.
Distinguish required investment disclosures.
Recall unique aspects of ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas.
Identify the various types of plan distributions and benefit payments.
Recognize issues to consider in wrapping up the audit.

Notice

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