Identification: EBP1912
This session is part 1 of 2 of working through the planning and risk assessment process for the fundamental track case study and will continue in Session #19. These sessions include consideration of SOC 1 reports and certifications for limited scope audits.
Identification: EBP1913
This session will cover the objectives and uses of an actuarial report, the information contained in a report, assessing the actuarial methods and assumptions and discussing the information in the report that is most useful to an auditor.
Identification: EBP1914
This session will cover what are all the automatic options in plans to today (enrollments, distributions, investing, salary increases, etc), corrections for when someone is not auto-enrolled timely, and Rev Proc 2015-28.
Identification: EBP1915
Fringe benefits are a hot topic for employers looking to attract and retain talent in a tight labor market. Often, fringe benefits can be provided at relatively little cost while still providing benefit that employees value. Over time, changes in the business environment and employee demographics cause different fringe benefits to be perceived as valuable. This course will provide an overview of recent fringe benefit trends and the considerations for offering those benefits. Some benefits covered may include student loan payments, snacks, reward programs, and wellness programs.
Identification: EBP1916
Session covers various employee benefit and executive compensation issues that arise in connection with mergers and acquisitions, including strategies for both buyers and sellers to address the issues.
Identification: EBP1919
This session is part 2 of 2 of working through the planning and risk assessment process for the fundamental track case. These sessions include consideration of SOC 1 reports and certifications for limited scope audits.
Identification: EBP1920
Each year, you hear about increasing the usage of SOC 1 reports in your EBP audits. Attend this session and leave knowing why it's imperative to use a SOC 1 report in your audit, if applicable. The session will cover key differences between SSAE 16 and SSAE 18. Content will also include subservice provider reports and noting subservice provider user controls, efficient ways to review and summarize a SOC 1 report, and what to do if you can't obtain a SOC 1 report but need one.
Identification: EBP1921
This session will discuss whether an ESOP is the best business succession planning tool for a company. We will provide an overview of an ESOP, why a company might or might not want one, and tax/economic/business perspectives of an ESOP. We will provide a case study to illustrate the analysis.
Identification: EBP1922
Emerging data privacy regulations globally constitute a “third wave” of corporate security and privacy risk that most companies don’t realize yet. Companies now have the obligation to protect the personal data of individuals they connect with in any way, including employees, prospects, vendors, and customers. While the GDPR certainly generated headlines, it is by no means unique any longer – California, Brazil, Vietnam, and others have passed similar legislation. A Federal law is on the horizon. Individuals have greatly expanded rights and are wielding them in earnest. In this session, we will cover the latest updates to the emerging trends in data privacy regulation, and their impact on plans and their auditors – exploring how to reconcile these new requirements while maintaining the integrity of our audits.
Identification: EBP1923
Walk through two case studies on financial reporting for stable value investments.