As all aspects of employee benefit plans become more automated, the challenge for auditors continues to increase. What does is mean to be paperless? Does your planning need to be different? How does the SOC-1 report impact the auditors' decision? If there isn't any specific employer authorization for a transaction, are additional procedures necessary? Are there ways to obtain information that isn't readily available? How do you work with the record keepers/investment custodians/trustees? What other procedures can be used? We'll also look at best practices in dealing with the paperless environment.