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Take a deep dive into advanced concepts associated with health and welfare plan audits. This session will provide you with a better understanding of the complex issues that health and welfare plan auditors face. This session assumes participants have an understanding of basic H&W plan features, terminology, audit requirements and basic financial statement presentation. Issues to be addressed include: • Health care reform considerations • Unique benefit structures • Advanced auditing and accounting considerations • Actuarial valuation considerations • Applicable discrimination tests
