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Employee Benefit Plans Conference 2019

EBP1948 - Distributions and Plan Expenses

May 7, 2019 2:55pm ‐ May 7, 2019 3:45pm

Standard: $49.00


This session will provide an overview of distributions and common errors in a defined contribution plan and will focus on the testing of distributions and plan expenses for the fundamentals track case study.

  • Identify the various types of distributions (retirement, rollovers, hardships, loans, etc.), vesting and forfeitures, as well as the different forms of payment (lump sum, annuities).
  • Recall the risk assessment of relevant assertions and the planned audit procedures of the case study.
  • Select sampling and testing procedures for distributions (including vesting and forfeitures), participant loans, and hardships utilizing examples from the fundamental track case study.


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