Please Note: This session is part of the A&A Fundamentals sessions and facilitators have asked that attendees bring a laptop computer in order to fully participate in these sessions. This session will provide an overview and understanding of plan documents, focusing on common provisions utilizing the defined contribution case study, which is utilized in each of the fundamental track sessions.
Discuss the different types of plan document designs and common plan amendments
Identify key plan provisions of the case study to consider risk assessment and develop audit procedures
Utilize a practical example of the AICPA EBPAQC's Plan Document Tool to summarize key elements of the plan provisions