Perkins Publications

Email Perkins & Co




Thank you for contacting us! Someone will be with you shortly.

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.

Read More ›

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…

Read More ›

Employee Stock Ownership Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of employee stock ownership plans (ESOPs). This primer discusses ESOP attributes and types of ESOPs, operations and recordkeeping, leveraged ESOPs, tax benefits and related compliance requirements, prohibited transactions exemptions, valuation of employer securities and accounting and…

Read More ›

Cash Balance Plans

Posted

The AICPA Employee Benefit Plan Audit Quality Center has developed this primer to provide Center members with a general understanding of cash balance plans. This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional literature, and information about other helpful resources.

Read More ›

Alternative Investments in Employee Benefit Plans

Posted

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) has developed this primer to provide Center members with a general understanding of alternative investments held by employee benefit plans. Included in this primer are discussions of unique characteristics of alternative investments, ways of identifying various alternative investments, valuation methods, reports commonly used in supporting the valuations, and…

Read More ›

Understanding Auditor Communications – Plan Advisory

Posted

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) 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…

Read More ›

Medicare Prescription Drug, Improvement & Modernization Act of 2003

Posted

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) provides an overview of the Medicare Prescription Drug, Improvement & Modernization Act of 2003 to help members understand its relevancy to plans they audit. Includes the nature of the drug subsidies, what plans may be eligible, and benefits, as well as information about additional resources.

Read More ›

Valuing and Reporting Plan Investments – Plan Advisory

Posted

The AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) has prepared this advisory to assist you as a plan sponsor in understanding your responsibilities for valuing and reporting plan investments. This advisory discusses: Your responsibility for reporting plan investments How plan investments are reported Investment valuation and related disclosures Your responsibility for valuing investments and establishing internal controls Special considerations for alternative investments…

Read More ›

AICPA Insurance Products Primer

Posted

This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides an overview of various types of products offered by insurance companies and discusses trusteeship and custodianship.

Read More ›

Stable Value Funds and Investment Contracts — An Overview

Posted

This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) document provides information about the nature and characteristics of stable value investments, the risks associated with such investments, and references to the relevant accounting and auditing standards.

Read More ›