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Employee Benefit Plans 2012

Derivatives for Dummies

‐ May 2, 2012 10:00am

Benefit plans invest in many different types of alternative investments with varying degrees of investment risk to the plan. Alternative investments, such as derivatives, are most often used to achieve a diversified portfolio to improve total returns over the long term. This session summarizes standards, guidance, and practices for handling audit and accounting issues affecting derivative transactions.


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