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Employee Benefit Plans 2014 - Virtual


An Auditor's Guide to Identifying and Reporting Prohibited Transactions


May 13, 2014 4:40pm ‐ May 13, 2014 5:55pm

Description

Understanding and defining possible prohibited transactions can be a challenging and daunting task for most auditors. As such, this session will not spend time looking the technical specifics of PTEs and class exemptions; rather, it will review some of the basic concepts related to prohibited transactions and identify some of the more common prohibited transactions seen in practice. The session will be facilitators by auditors for auditors. Participants will be able to:

  • Understand and differentiate between parties in interest and related parties
  • Familiarize themselves with more common prohibited transactions
  • Implement possible corrections for prohibited transactions

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