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Employee Benefit Plans 2014


Top 5 Operational Violations - Audit Perspective


May 13, 2014 2:55pm ‐ May 13, 2014 4:10pm

Standard: $49.00

Description

Nobody’s perfect, and neither is any retirement plan. Have you audited a plan and chalked up differences in your testing as immaterial variances, just included them in the management letter and moved on? Think again! Often these are indications of greater systemic problems that could have implications on the financial statements. This session will identify and discuss some common plan operational mistakes — how to identify them as auditors, and what effect they have on the financial statements. (Note: We will not cover the IRS correction programs [EPCRS] in great detail. The correction methods will be discussed in the context of how correcting the errors impacts the financial statements.)

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