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AICPA & CIMA Employee Benefit Plans Conference 2021

EBP2138 - Everything You Ought to Know About Distributions and Plan Expenses

May 4, 2021 1:00pm ‐ May 4, 2021 1:50pm

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.

Learning Objectives:
  • 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)
  • Revisit the risk assessment of relevant assertions and the planned audit procedures of the case study
  • Evaluate sampling and testing procedures for distributions (including vesting and forfeitures), participant loans, and hardships utilizing examples from the fundamental track case study


Category: Concurrent Session Online

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