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Employee Benefit Plans Conference 2018


EBP1826 - Contributions & Participant Data - Part I


May 16, 2018 9:45am ‐ May 16, 2018 11:00am

Standard: $49.00

Description

This session will focus on the eligibility and contribution process of a defined contribution plan, and the testing of these areas. This session will be continued in Session #32.

Attendees will:

• Identify the various contribution types

• Recall how to design audit procedures to cover the identified assertions

• Identify testing procedures, including sampling, over payroll, remittance schedule, participant eligibility, and contributions, including rollovers

• Select amounts of participant and employer contributions based on the plan provisions (e.g. eligible compensation) and annual limits

Speaker(s):

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