AICPA & CIMA

This all-day pre-conference workshop is geared toward individuals interested in a general overview and update of the audit, accounting and reporting requirements for employee benefit plans. Auditors new to employee benefit plan audits, experienced auditors interested in a refresher course, benefit plan professionals as well as service providers who want to understand the audit process, could benefit from this workshop. It provides a basic understanding of the requirements for all types of EBP audits based on the AICPA's Employee Benefit Plans - Accounting and Audit Guide as well as DOL requirements. Participants will have ample time to discuss specific issues and resolutions for real-life employee benefit problems. Attending this workshop will help participants choose other sessions they will benefit from at the General Conference from in-depth fundamental sessions to specific topics.

This session will address employee benefit plan audit quality issues based on findings from the DOL and peer review engagements and unique accounting and reporting issues.

At the conclusion of this session participants should be able to: recognize the more common types of EB plans; indicate appropriate planning and substantive audit procedures with respect to investments, contributions, distributions and benefit obligations; recall ERISA regulations; and identify problems and potential resolutions within EBP audits.

Form 5550: We're Going All In

May 14, 2018 12:00pm ‐ May 14, 2018 4:00pm

Identification: EBP18102

This half-day Form 5500 workshop will provide a practical review of the Form 5500 and related schedules. We will also explore common practitioner questions and pitfalls of the Form 5500 and related schedules. The session is designed for plan administrators, auditors, and preparers who want to learn about the Form 5500 as well as expand their knowledge of the Form 5500 filings.

Attendees will leave workshop able to:

• Identify Form 5500/5500-SF specifics

• Identify changes to the 2017 Form 5500

• Use Form 5500 related schedules

• Use the Electronic Filing/EFAST2 system

• Determine when DOL enforcement may occur

• Use Form 8955-SSA

Emerging EBP Professionals Workshop: New to the Game? Learn Tips from Expert Players

May 14, 2018 1:00pm ‐ May 14, 2018 4:00pm

Identification: EBP18EP

This workshop has it all: hands-on training in specific areas, professional development skills, building credibility, fostering relationships, and communication tips. This workshop is designed to give technical and soft skills to those professionals who are fairly new to employee benefit plans, or who have much audit experience but are new to employee benefit plan audits. This is an ideal precursor to the main conference’s Fundamental Track. The EEBP workshop will be led by EBP professionals with extensive experience in both accounting, auditing and tax practices within Employee Benefit Plans. Mentors and experts will be on hand so you leave this afternoon with a cadre of new skills and competencies. Emerging EBP participants will have an opportunity to interact directly with the workshop leaders on a wide variety of EBP topics.

Learning objectives:

- Identify sessions to attend during remaining days of conference.

- Indicate to mentors and experts your goals in attending the conference.

- Recall EBP training and apply to rest of conference.

Opening Remarks & Transform Tomorrow: Awakening the Super Saver in Pursuit of Retirement Readiness

May 15, 2018 7:00am ‐ May 15, 2018 8:30am

Identification: EBP1801

Explore the fundamentals of a society that is grossly under-saving for retirement, the primary forces that are contributing, and the fundamental shift needed to get us back on track. Author, Stig Nybo, will share lessons learned from the writing of “Transform Tomorrow: Awakening the Super Saver in Pursuit of Retirement Readiness,” an award winning book on how to change saving behavior.

America is facing a monumental “retirement readiness” challenge that can only be overcome by changing the way America thinks about saving for retirement. We will begin by investigating why so many Americans are at risk of outliving their savings and the three critical forces impacting Americans’ preparedness: Longevity; Consumerism; and Leverage. Then move to the solutions that can help bring about the changes needed for individuals to reach a secure retirement: New system‐wide contextual drivers; baseline financial literacy: and renewed beliefs around saving vs. spending.

Throughout the presentation, Stig incorporates stories to illustrate key points and uses captivating examples from history to bring the message to life. He borrows from the wisdom of Gandhi, Walt Disney, Mark Twain, Margaret Mead, and even Robin Williams in the Dead Poets Society to make his point. Come enjoy a sobering, yet enjoyable session that will change the way you think about planning for retirement.

Objectives:

- Identify the primary forces that are contributing to under-saving

- Select resources to prepare yourself or clients for retirement

Everything You Need to Know About Interpreting Plan Documents

May 15, 2018 12:00pm ‐ May 15, 2018 1:15pm

Identification: EBP1804

This session will be a general introduction to plan documents and highlight certain key elements for plan auditors. It will also introduce the plan document provisions of the defined contribution case study and serve as the basis of the entire fundamental track case study.
Attendees will:
• Distinguish between the different types of plan document designs being used by plan sponsor and highlight the IRS determination letter program.
• Identify key plan provisions in order to develop audit procedures
• Recall differences in plan design
• Indicate common plan amendments
• Recall how to use the AICPA EBPAQC's Plan Document Tool

Basic Qualified Plan Testing (Repeated in Session EBP1845)

May 15, 2018 12:00pm ‐ May 15, 2018 1:15pm

Identification: EBP1806

Discussion of basic qualified plan nondiscrimination issues including:
- coverage
- discrimination testing
- 415 testing
- 402g limits (401K-m plans)
- 414q and 414s (compensation testing)
- top heavy rules

Objectives:
1. Identify basic nondiscrimination testing required for qualified retirement plans.
2. Identify impact and correction of failure of nondiscrimination tests for a qualified plan.

ESOPs - What's All the Hype?

May 15, 2018 12:00pm ‐ May 15, 2018 1:15pm

Identification: EBP1807

This session will:

- Distinguish what an ESOP is and why companies use them.

- Recognize differences in ESOPs compared to other qualified retirement plans and from other ownership transition options from a high level.

The session will not cover detailed accounting for ESOPs.

Healthcare

May 15, 2018 12:00pm ‐ May 15, 2018 1:15pm

Identification: EBP1810

This session will discuss the status of healthcare reform and current health plan legislative and regulatory requirements

Planning & Risk Assessment - Part I

May 15, 2018 1:25pm ‐ May 15, 2018 2:40pm

Identification: EBP1811

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 #18. Participants will be able to:

- Recognize a variety of planning documents and procedures that are necessary to properly plan an employee benefit plan, through provided example.

- Recall why these elements are important.

- Indicate when limited-scope audits are appropriate and what documents must be obtained when performing a limited-scope audit.

A&A Update (Repeated in Session EBP1832)

May 15, 2018 1:25pm ‐ May 15, 2018 2:40pm

Identification: EBP1812

This session will cover emerging practice issues, as well as, current accounting, auditing, and reporting developments impacting your 2017 employee benefit plan audits. Speakers will share their perspectives and experiences in the following areas so you are able to:

• Analyze the accounting and auditing issues that affected the 2016 audits of employee benefit plans
• Determine accounting and auditing considerations for the 2017 audits
• Identify topics that are on the horizon

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