2022 AICPA & CIMA Employee Benefit Plans Conference

May 10, 2022 ‐ May 12, 2022


This includes sessions from the conference: 2022 AICPA & CIMA Employee Benefit Plans Conference

Standard: $459.00

Products

ESOP Overview

Preview Available

ESOP Overview

May 10, 2022 11:05am ‐ May 10, 2022 12:20pm

This course will provide an overview of employee stock ownership plans (ESOPs). Topics will include what is an ESOP, how it works differently than other qualified plans, and the differences for C vs S corporations with ESOPs. The course will not be specific with respect to audit procedures but will provide an understanding of the various cash and stock flows that occur with ESOPs with a focus on leveraged ESOPs.

Speaker(s):
Tags: TAX Audit
Standard: $49.00

Lessons Learned from Peer Review

Preview Available

Lessons Learned from Peer Review

May 10, 2022 11:05am ‐ May 10, 2022 12:20pm

This session will provide an overview of the peer review process ( including recent changes), identify key areas in peer review on which to focus to successfully navigate (and hopefully pass) your firm's review, and share lessons learned from "not so perfect" reviews.

Speaker(s):
Tags: Audit
Standard: $49.00

Compensation & Benefits Foundations

Preview Available

Compensation & Benefits Foundations

May 10, 2022 11:05am ‐ May 10, 2022 12:20pm

The session provides an overview of typical compensation types, including qualified retirement plans, bonuses, deferred compensation, and fringe benefits. We introduce participants to rules relating to employee income inclusion, employer tax deductions, and the timing of each. Through review and examples, participants will learn to identify tax compliance issues. We include a few very limited comments on book-tax differences. Because, generally, all clients have compensation & benefits , the session will help those who have not taken a compensation and benefits course to gain a general understanding of these items but may also be a good refresher for those who have not dealt with compensation & benefits issues recently.

Speaker(s):
Tags: TAX
Standard: $49.00

New EBP Audit Standard (AU-C Section 703) Part I

Preview Available

New EBP Audit Standard (AU-C Section 703) Part I

May 10, 2022 11:05am ‐ May 10, 2022 12:20pm

The session will provide an overview of planning and risk assessment considerations under AU-C Section 703.

Speaker(s):
Tags: Audit
Standard: $49.00

Nondiscriminatory & Compliance Testing - What Auditors Need to Know

Preview Available

Nondiscriminatory & Compliance Testing - What Auditors Need to Know

May 10, 2022 1:20pm ‐ May 10, 2022 2:35pm

This session will provide an overview of the key compliance tests for benefit plans. We will cover the auditor’s responsibility related to the testing and impact on the audit. Additionally, we will discuss the impact of common testing failures on the audited financial statements. After attending this session, attendees will be positioned to:

Speaker(s):
Tags: TAX Audit
Standard: $49.00

Understanding Plan Documents

Preview Available

Understanding Plan Documents

May 10, 2022 1:20pm ‐ May 10, 2022 2:35pm

This session is part of the fundamentals track case study. This session will dive into understanding the plan documents, including identifying relevant plan provisions of the defined contribution case study, which is utilized for all of the fundamental track sessions.

Speaker(s):
Standard: $49.00

UBIT - Definitions, Investment Pros & Cons, Reporting (Employee Benefit Plan Related)

Preview Available

UBIT - Definitions, Investment Pros & Cons, Reporting (Employee Benefit Plan Related)

May 10, 2022 1:20pm ‐ May 10, 2022 2:35pm

Like other tax-exempt entities, employee benefit plan trusts are subject to the unrelated business income (UBI) tax rules of IRC sections 511 through 514. This session will explore potential UBI from alternative investments, special rules for section 501(c)(9) VEBAs, and state income tax matters.

Speaker(s):
Tags: TAX Audit
Standard: $49.00

New EBP Audit Standard (AU-C Section 703) Part II

Preview Available

New EBP Audit Standard (AU-C Section 703) Part II

May 10, 2022 1:20pm ‐ May 10, 2022 2:35pm

The session will provide an overview of concluding and reporting considerations under AU-C Section 703.

Speaker(s):
Tags: Audit
Standard: $49.00

Basics of Employer-Provided Healthcare & Fringe Benefits

Preview Available

Basics of Employer-Provided Healthcare & Fringe Benefits

May 10, 2022 1:20pm ‐ May 10, 2022 2:35pm

From the ACA to ERISA to HIPAA and the Mental Health Parity and Addiction Equity (MHPAE) Act, this session will provide an introduction to the tax and regulatory structure of employer-sponsored group health and fringe benefit plans.

Speaker(s):
Tags: TAX
Standard: $49.00

Qualified Plan Issues in Transactions

Preview Available

Qualified Plan Issues in Transactions

May 10, 2022 3:00pm ‐ May 10, 2022 3:50pm

With the recent amount of corporate M&A occurring, it is more important than ever to understand the issues and consequences of those transactions on qualified plans. In this session, we will discuss some of the most common qualified plan issues encountered during and after corporate transactions and how to mitigate transaction related risk.

Speaker(s):
Tags: TAX
Standard: $49.00