Employee Benefit Plans Conference 2018

May 14, 2018 ‐ May 17, 2018


You’ve relied on the AICPA Employee Benefit Plans Conference and related events for the tried-and-true: specialized content, authoritative speakers and a chance to pause and check in with your peers. This year’s conference brings back all of your favorite aspects, plus a reimagined look at what an industry conference should be.


The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services. The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association’s Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately. 


Sessions

Stable Value Investment Choices (Repeated in Session EBP1858)

May 16, 2018 3:00pm ‐ May 16, 2018 4:15pm

Identification: EBP1850

The FASB simplification effort recently resulted in changes to financial reporting for stable value investments.

Objectives:
- Interpret the structure and mechanics behind stable value investments in order to best apply ASU 2015-7 and 2015-12.
- Categorize the various types of fully benefit responsive investment contracts utilized, and the investment vehicles commonly available to plans.
- Evaluate ASU 2015-7 and ASU 2015-12 as it relates to stable value investments

Speaker(s):
Standard: $49.00

Plan Sponsors Talk About Plan Governance

May 16, 2018 3:00pm ‐ May 16, 2018 4:15pm

Identification: EBP1851

• Provide information regarding Plan Sponsor benefit plans governance roles and responsibilities, structure design and compliance with laws and regulations
• Understand what Plan Governance means, its roles and objectives
• Provide real examples of how a benefit plan sponsor addresses plan governance roles, responsibilities and complies with laws and regulations

Speaker(s):
Standard: $49.00

Form 5500: From an Auditor's Perspective

May 17, 2018 7:00am ‐ May 17, 2018 7:50am

Identification: EBP18203

This session will review the important aspects of Form 5500 from an auditor's perspective to facilitate compliance with AU-C-720. Understanding the Form 5500 is essential to enhancing the audit quality of financial statement reporting auditors are required to review certain key areas in the Form 5500. This review includes more than simply reading and comparing Schedule H to the financial statements.

Attendees of this session will:
• Recall how to use Form 5500 to validate financial statement investment disclosures.
• Identify differences between the Form 5500 and the financial statements.
• Recognize material inconsistencies between the Form 5500 and financial statements impact the audit.
• Recall how to efficiently and effectively perform the required review of each schedule of the Form 5500.

Speaker(s):
Tags: A and A
Standard: $49.00

Evolve Your Workforce: Diversity Best Practices

May 17, 2018 7:00am ‐ May 17, 2018 7:50am

Identification: EBP18205

The CPA profession evolves daily and with that comes a diverse workforce. Attend this panel discussion to hear from professionals actively working in the profession to promote workplaces that are reflective and inclusive of the global communities in which they serve - different people, different cultures, and different perspectives. The panel will aim to provide practical knowledge you can take back to your workplace to become a diversity and inclusion champion. A few topics covered will be unconscious bias training and how to create spaces for open (and sometimes, uncomfortable) conversations about this topic.

In this session, you will:
- Identify best practice sharing opportunities when it comes to diversity and inclusion practices in the workplace
- Recognize the CEO Diversity Action Pledge and how to use at your workplace
- Define issues related to advancement for minorities in the CPA profession
- Outline a plan to create a business resource group within your workplace

Speaker(s):
Standard: $49.00

Ethics, Independence, & EBPsEthics, Independence, & EBPs

Preview Available

Ethics, Independence, & EBPs

May 17, 2018 7:00am ‐ May 17, 2018 7:50am

Identification: EBP18206

With a particular focus on employee benefit plan audit considerations, this session will provide an overview of the AICPA Professional Code of Conduct and affiliate independence rules.
(1) Recall the AICPA Professional Code of Conduct
(2) Distinguish between the difference in independence and conflicts of interest
(3) Identify common threats to independence
(4) Recognize the affiliate entity rules in a benefit plan environment and related resources

Speaker(s):
Tags: A and A
Standard: $49.00

Audit Completion and Financial Statements for Employee Benefit Plans

May 17, 2018 8:00am ‐ May 17, 2018 9:15am

Identification: EBP1854

This session will cover audit completion and financial reporting for a defined contribution plan. This is a continuation of the defined contribution case study and will utilize the case study financial statements.

Attendees will:

• Identify presentation requirements for defined contribution plans in accordance with ASC 962

• Recall audit procedures related to presentation of financial statements, including journal entries testing

• Recall procedures necessary related to a plan’s Form 5500

• Recall plan compliance/discrimination testing

• Distinguish between the required communications of the plan auditor and those charged with plan governance.

Speaker(s):
Standard: $49.00

Fringe Benefits - What's Taxable & What's Not

May 17, 2018 8:00am ‐ May 17, 2018 9:15am

Identification: EBP1856

Is that fringe benefit taxable? Fringe benefits form an important part of an employee’s compensation package. This session
- Analyzes the tax rules relating to employee fringe benefits, focusing on travel expenses, including meals, travel, entertainment, cars and planes.
- Determine the issues that have special significance to an increasingly mobile workforce.
- Identify employment tax treatment of common mistakes - fringe benefits, travel, deferred compensation

Speaker(s):
Standard: $49.00

How to Tell if There's a Hand in the Cookie Jar

May 17, 2018 8:00am ‐ May 17, 2018 9:15am

Identification: EBP1857

This session will review the fiduciary responsibilities in preventing fraud and the auditor’s responsibility related to fraud. The session will also review the fraud risks that are unique to benefit plans.
Attendees of this session will:
• Recall how to recognize a plan’s exposure to fraud risk
• Identify the fiduciary responsibilities concerning protecting plan data
• Recognize internal controls that mitigate the risk of fraud
• Identify the how, when and to whom to communicate risks, deficiencies and errors due to fraud
• Recall the auditor’s responsibility if fraud is discovered

Speaker(s):
Standard: $49.00

Stable Value Investment Choices (Repeat of Session EBP1850)

May 17, 2018 8:00am ‐ May 17, 2018 9:15am

Identification: EBP1858

The FASB simplification effort recently resulted in changes to financial reporting for stable value investments.

Objectives:
- Interpret the structure and mechanics behind stable value investments in order to best apply ASU 2015-7 and 2015-12.
- Categorize the various types of fully benefit responsive investment contracts utilized, and the investment vehicles commonly available to plans.
- Evaluate ASU 2015-7 and ASU 2015-12 as it relates to stable value investments

Speaker(s):
Standard: $49.00

Asking for a FriendAsking for a Friend

Preview Available

Asking for a Friend

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1861

There will be a tremendous amount of information covered in the Fundamentals Track, and we are sure there will be questions that might not get answered during the sessions, or topics that just a need a little bit more explanation. This is your chance to ask about any of the topics covered in the fundamentals track sessions – by a panel of the instructors that led these sessions. Come prepared with all of your, or “your friend’s”, questions for our case study leaders.
Objectives:
- Identify areas of an EBP audit in which you still have questions
- Recall learnings from Fundamental Track sessions to apply here

Speaker(s):
Standard: $49.00
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