Employee Benefit Plan Publications

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BDO EBP Commentator – Winter 2016 Newsletter

Posted

Topics Include: FAB’S ASU 2015-12 Simplifies Financial Reporting for EBPs Changes to the 2015 ERISA Annual Reports (Form 5500) Now is the Time for a Regulatory Compliance Check for 403(b) Plans

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BDO EBP Commentator – 2016 Cost of Living Adjustments Newsletter

Posted

The Internal Revenue Service announces that there would be no cost-of-living adjustment (COLA) in 2016 based on findings from the Bureau of Labor Statistics that there was no increase in the third quarter Consumer Price Index for Urban Wage Earners and Clerical Workers over the prior year. Current law therefore permits no COLA increase and,…

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BDO EBP Commentator – Summer 2015 Newsletter

Posted

Topics Include: Noteworthy Changes for 2014 ERISA Annual Reports IRS Revisions for Plan Corrections Under EPCRS Evaluating Sponsor Fiduciary Responsibilities

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The Importance of Hiring a Quality Auditor

Posted

The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has prepared the advisory to provide you, the plan sponsor, administrator, or trustee with an understanding of the importance of hiring a quality auditor to perform your employee benefit plan financial statement audit, and information to help you select a quality auditor.

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BDO EBP Commentator – Summer 2014 Newsletter

Posted

Topics Include: Documentation Retention for Employee Benefit Plans Does Your Retirement Plan Need to Consider a Possible FBAR Filing? ERISA and AICPA Employee Benefit Plan Audit Quality Center Celebrate Milestones

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Importance of Internal Control

Posted

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. This advisory discusses: Why internal control is important to your plan The basics of internal control How to establish cost-effective controls Monitoring your…

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Limited Scope Audits Of Employee Benefit Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide a general understanding of limited scope audits of employee benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA). This document provides a general description of the statutory and regulatory basis for the limited scope audit exemption, proper certifications from qualified institutions,…

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Employee Benefit Plans – Parties in Interest and Prohibited Transactions

Posted

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide a general understanding of employee benefit plan parties in interest and prohibited transactions under the Employee Retirement Income Security Act of 1974 (ERISA). This primer explains how a party in interest under ERISA may differ from a related party as that term is defined…

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403(b) Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of 403(b) plans. This document provides information about the nature and characteristics of 403(b) plans, a discussion of recent regulatory developments, and information about other helpful resources.

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Tax and Compliance Issues for 401(k) Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the Employee Retirement Income Security Act of 1974 (ERISA). This primer discusses the tax advantages of plan qualification…

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