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Employee Benefit Plans Conference 2020


EBP2066 - Common Investments in Employee Benefit Plan Plans


May 6, 2020 8:00am ‐ May 6, 2020 9:15am

Description

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 provides an overview of investments commonly held by defined contribution plans and focuses on investment testing and disclosures relevant to the fundamentals track case study.

  • Identify the key characteristics of various investments commonly held in plans, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
  • Recall the risk assessment of relevant assertions and the planned audit procedures of the case study.
  • Select sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income.
  • Recognize unique financial reporting requirements for investments.
  • Learning Objectives:
    • Identify the key characteristics of various investments commonly held in plans, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
    • Recall the risk assessment of relevant assertions and the planned audit procedures of the case study.
    • Select sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income.
    • Recognize unique financial reporting requirements for investments.

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