Employee Benefit Plans Conference 2019


This includes sessions from the conference: Employee Benefit Plans Conference 2019

Standard: $459.00

Products

Opening Remarks & Cybersecurity Breaches: Are You the Cause?

Preview Available

Opening Remarks & Cybersecurity Breaches: Are You the Cause?


Identification: EBP1901

Session will discuss trends and best practices from the cybersecurity and information privacy arenas.

  • Recall the latest trends affecting organizations and individuals (vis-à-vis cybersecurity and privacy).
  • Select the leading practices for dealing with these trends in your company or your client's company.
  • Indicate what practitioners can do to safeguard their own organizational and personal data.

Speaker(s):
  • Johnny Lee, JD, Licensed Attorney, Principal & National Practice Leader, Forensic Technology Services, Grant Thornton LLP
Standard: $49.00

New EBP Reporting Standard

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New EBP Reporting Standard


Identification: EBP1903

The new EBP reporting framework addresses the auditor's responsibilities for forming an opinion and reporting on ERISA plan financial statements, including the form and content of the report when management elects to have an ERISA section 103(a)(3)(C) audit performed.

  • Analyze the requirements of the new EBP reporting framework.
  • Differentiate the new form and content of the EBP reports compared to the current standard.
  • Determine when it is appropriate to use the ERISA section in the audit report.

Speaker(s):
Standard: $49.00

Fringe Benefits Post Tax Reform

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Fringe Benefits Post Tax Reform


Identification: EBP1904

This session will review the current rules and regulations regarding fringe benefits, including the ability of an employee to exclude the value of such benefits from income and the ability of an employer to deduct the cost of those benefits. Special emphasis will be placed on the Tax Cut and Jobs Act changes affecting fringe benefits, specifically meals and entertainment expenses, qualified transportation fringe benefits and moving expenses.

  • Identify the fringe benefits that are best for your client based on the tax treatment of such benefits for the employer and the employee.
  • Apply current rules and regulations to your clients in order to assist in designing a cost efficient fringe benefit plan.

Speaker(s):
Standard: $49.00

Work The Core, Don't Fail in Assessing Risk (Repeated in Session EBP1962)

Preview Available

Work The Core, Don't Fail in Assessing Risk (Repeated in Session EBP1962)


Identification: EBP1906

Partners, are you starting your audit off properly? Most practitioners answer, "yes." However, more than a decade after the risk assessment standards were issued, the AICPA Peer Review team found that more than half of all firms fail to comply with AU-C Section 315 or 330.

At the core of every audit are the goals of identifying, assessing, and responding to risks of material misstatement. Ensure your EBP audits comply with risk assessment standards. The discussion will include misconceptions commonly held by senior-level practitioners and how to avoid these common areas of non-compliance.

  • Interpret commonly misapplied requirements of AU-C Sections 315 and 330.
  • Contrast common areas of non-compliance found by AICPA Peer Review team research to your EBP audit performance.
  • Assess practical application of the standards in EBP audits.

Speaker(s):
  • Carl R. Mayes, CPA, Associate Director - CPA Quality and Evolution, Association of International Certified Professional Accountants
  • Michele Weldon, Partner, PricewaterhouseCoopers LLP
  • Diane Walker, CPA, Johnson Lambert LLP
Standard: $49.00

401(k) Testing and Alternatives

Preview Available

401(k) Testing and Alternatives


Identification: EBP1907

An in-depth look at 401(k) plan testing and alternatives including APD/ACP testing from a tax perspective. These compliance tests are complicated and this session can assist auditors in become more adept in the area related to non-discrimination testing.

  • Apply proper use of ADP/ACP testing based on its purpose.
  • Identify issues involved with testing failures and corrections.

Speaker(s):
Standard: $49.00

Understanding Management's Responsibilities for Your Plan

Preview Available

Understanding Management's Responsibilities for Your Plan


Identification: EBP1910

The panel will provide an overview of benefit plans' management responsibilities, including, but not limited to: accomplishing all regulatory requirements under management scope and all necessary elements, activities, recommendations, and decisions that ensure those requirements are satisfied.

  • Identify management's main/key areas of focus regarding a benefit plan's scope of responsibilities.
  • Apply the panel's recommendations on areas of focus and responsibilities to your company.

Speaker(s):
Standard: $49.00

Plan, Design, and Monitor Payroll Audits

Preview Available

Plan, Design, and Monitor Payroll Audits


Identification: EBP1911

This session will discuss best practices for designing and monitoring a payroll audit program including techniques for completing a payroll audit and using payroll audits as part of the multiemployer plan audit. This session will also differentiate between payroll audits performed under SSAE 18 or consulting standards.

  • Recognize best practices when designing and monitoring a payroll audit program and the use of payroll audits in the multiemployer plan audit.
  • Identify the difference between payroll audits performed under SSAE 18 and consulting standards.

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

Risk Assessment and Planning Part I

Preview Available

Risk Assessment and Planning Part I


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.

  • Recognize necessary procedures to properly plan an employee benefit plan, through utilization of an example.
  • Recall risk assessment standards and linkage to planned procedures based on risk evaluation by audit area at the assertion level, utilizing examples of documentation tools.
  • Recognize when limited-scope audits are appropriate utilizing evaluation tool.
  • Identify a SOC 1 report and recall its components' (i.e., user controls) impact on planned procedures and risk assessment by walking through a SOC 1 evaluation.

Speaker(s):
Standard: $49.00

Using an Actuarial Report in Your Audit

Preview Available

Using an Actuarial Report in Your Audit


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.

  • Determine what information is relevant for auditing purposes.
  • Analyze the structure of a typical report.
  • Apply the assumptions used and how to assess them.
  • Select an actuary as a specialist based the qualifications.

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

On Auto-Pilot: Automatic Provisions Don't Always Always Equal Smooth Sailing

Preview Available

On Auto-Pilot: Automatic Provisions Don't Always Always Equal Smooth Sailing


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.

  • Obtain a basic understanding of common automatic provisions within the plan document - such as enrollments, escalation, and distributions.
  • Understand challenges and most common errors related to automatic provisions.

Speaker(s):
Standard: $49.00
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