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

A Fiduciary Roundtable

Preview Available

A Fiduciary Roundtable

May 11, 2022 8:00am ‐ May 11, 2022 8:50am

This session will focus on risk management for plan fiduciaries and bring new perspectives to plan auditors. ERISA has unique fiduciary responsibility criteria with strict rules on the delegation of duties. This session will offer materials that fiduciaries should use in 2022 to manage risk. Cyber risk management and duties will be discussed, as well as recent guidance from the Supreme Court. MEPs, PEPs and risks in ESOPS transactions.

Speaker(s):
  • Greg Ash, JD, Partner, Employee Benefits Practice Group Chair, Spencer Fane LLP
  • Lisa Germano, JD, CPA, CGMA, President and General Counsel, Actuarial Benefits & Design Company
  • Jennifer E. Shirkey, Shareholder, Flora Pettit
Tags: TAX
Standard: $49.00

Tax (free) Resources and AICPA Tax Resources

Preview Available

Tax (free) Resources and AICPA Tax Resources

May 11, 2022 8:00am ‐ May 11, 2022 8:50am

If you are looking for tax resources to complement your practice, look no further than this session. It’s for all practitioners regardless of your area of expertise. We will highlight important tax policy and regulatory initiatives focused on by the AICPA. And you will learn how these important initiatives have been positively influencing your practice. We will also review resources for many aspects of financial and retirement planning to give participants familiarity with what they can offer for a vibrant practice or to plan sponsors for use by internal accounting or human resources staff – or even plan participants.

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

ACA - Where Are We Today?

Preview Available

ACA - Where Are We Today?

May 11, 2022 9:00am ‐ May 11, 2022 9:50am

This session will review the basic requirements that the Affordable Care Act imposes on group health plans and employers, including the market reforms, and the employer shared responsibility rules. The session will then discuss how the implementing agencies’ interpretation of these requirements have evolved in the 10+ years since enactment.

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

ESG

Preview Available

ESG

May 11, 2022 9:00am ‐ May 11, 2022 9:50am

In this session we'll explore ESG investing beginning with understanding the ESG aspects of investing following by considering the investment evaluation methods and metrics related to ESG issues, and the integration of these investments, principles and processes into retirement plans. We will then transition into the impact of ESG on compensation programs, including best practices on tying executive compensation to ESG efforts, gender and racial pay equity, and internal pay equity.

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

Contributions and Participant Data: Part I

Preview Available

Contributions and Participant Data: Part I

May 11, 2022 9:00am ‐ May 11, 2022 9:50am

This session is part 1 of 2 that focuses on the testing of eligibility, participant data and contributions for the fundamentals track case study, including discussion of common errors found in these areas. This session will be continued in Session #36.

Speaker(s):
Standard: $49.00

Auditing Alternative Investments

Preview Available

Auditing Alternative Investments

May 11, 2022 9:00am ‐ May 11, 2022 9:50am

Discuss Auditing of Alternative Investments including operation aspects unique to the asset class such as time lags and certification "coverage" of the investments, and an understanding of the "practical expedient" for use of Net Asset Value. This session will provide basis on the different types of investments within the Alternative Investment asset class as well as helpful information to guide auditors to risk assessing and testing these investments effectively and efficiently.

Speaker(s):
Standard: $49.00

Qualified and Non-Qualified Deferred Compensation Deductions

Preview Available

Qualified and Non-Qualified Deferred Compensation Deductions

May 11, 2022 10:15am ‐ May 11, 2022 11:05am

This session will review the statutory and regulatory tax rules that govern which entity is entitled to deduct the expense of qualified and nonqualified deferred compensation and at what time. We will discuss typical arrangements and fact patterns that arise, as well as practical considerations.

​Speaker - Virtual(s):
  • Veena K. Murthy, JD, LLM Taxation, Principal, Washington National Tax, Crowe LLP
Speaker(s):
Tags: TAX
Standard: $49.00

Contributions and Participant Data: Part II

Preview Available

Contributions and Participant Data: Part II

May 11, 2022 10:15am ‐ May 11, 2022 11:05am

This session is part 2 of 2 that focuses on the testing of eligibility, participant data and contributions for the fundamentals track case study, including discussion of common errors found in these areas. This session is a continuation of Session #31.

Speaker(s):
Standard: $49.00

A&A Update

Preview Available

A&A Update

May 11, 2022 11:15am ‐ May 11, 2022 12:30pm

This session will discuss recent audit and accounting standards which impact employee benefit plan audits. Also, there will be discussion about relevant tools and resources which can be used to assist in identifying and applying recent guidance.

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

Equity Compensation Basics

Preview Available

Equity Compensation Basics

May 11, 2022 11:15am ‐ May 11, 2022 12:30pm

During this session, we will explore the most common equity compensation vehicles and how they can be effectively utilized to motivate and retain key talent. We will cover:     * Overall structure of equity awards     * Tax ramifications of the awards to both employees and employers     * Accounting considerations for the employer     * Latest trends from a design perspective

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