This includes sessions from the conference: 2022 AICPA & CIMA Employee Benefit Plans Conference
Sessions Included:
Compensation & Benefits Foundations (May 10, 2022 10:05 AM)
A&A Update (May 11, 2022 10:15 AM)
ESOP Overview (May 10, 2022 10:05 AM)
Lessons Learned from Peer Review (May 10, 2022 10:05 AM)
Basics of Employer-Provided Healthcare & Fringe Benefits (May 10, 2022 12:20 PM)
New EBP Audit Standard (AU-C Section 703) Part I (May 10, 2022 10:05 AM)
Nondiscriminatory & Compliance Testing - What Auditors Need to Know (May 10, 2022 12:20 PM)
UBIT - Definitions, Investment Pros & Cons, Reporting (Employee Benefit Plan Related) (May 10, 2022 12:20 PM)
Understanding Plan Documents (May 10, 2022 12:20 PM)
A Fiduciary Roundtable (May 11, 2022 07:00 AM)
Health and Welfare Claims Testing (May 10, 2022 02:00 PM)
Planning and Risk Assessment: Part I (May 10, 2022 02:00 PM)
Benefit Conundrums & Sticky Wickits Deliberated (May 10, 2022 03:05 PM)
Digging Into the Definition of Compensation for Auditors + 414(s) (May 10, 2022 03:05 PM)
Planning and Risk Assessment: Part II (May 10, 2022 03:05 PM)
403(b) Plans Basic to Intermediate (May 11, 2022 07:00 AM)
Qualified Plan Issues in Transactions (May 10, 2022 02:00 PM)
Financial Statement Hiccups (May 11, 2022 07:00 AM)
Tax (free) Resources and AICPA Tax Resources (May 11, 2022 07:00 AM)
ACA - Where Are We Today? (May 11, 2022 08:00 AM)
ESG (May 11, 2022 08:00 AM)
Contributions and Participant Data: Part I (May 11, 2022 08:00 AM)
Qualified and Non-Qualified Deferred Compensation Deductions (May 11, 2022 09:15 AM)
Contributions and Participant Data: Part II (May 11, 2022 09:15 AM)
New EBP Audit Standard (AU-C Section 703) Part II (May 10, 2022 12:20 PM)
Equity Compensation Basics (May 11, 2022 10:15 AM)
Career Pathways for an EB Tax Consultant (May 11, 2022 10:15 AM)
Everything You Ought to Know About Distributions and Plans Expenses (May 11, 2022 10:15 AM)
Cybersecurity Insecurity (May 11, 2022 02:10 PM)
ESOP Audit and Accounting Nuances (May 12, 2022 08:30 AM)
Operation Errors: Corrections and Impact to Reporting and Communications (May 11, 2022 02:10 PM)
MEPS, PEPS, and MEWA (May 11, 2022 02:10 PM)
Common Investments in Employee Benefit Plan Plans (May 11, 2022 02:10 PM)
Multi-employer Plans Annual Update and Considerations (May 12, 2022 07:00 AM)
Prohibited Transactions and Other Out-of-the-Ordinary Audit Findings (May 12, 2022 07:00 AM)
Best Practices in Project Management (May 12, 2022 07:00 AM)
Financial Reporting and Wrap-Up (May 12, 2022 07:00 AM)
Equity Compensation Advanced (May 12, 2022 08:30 AM)
Asking for a Friend (May 12, 2022 08:30 AM)
3D Matters: The Intersection of Divorce, Death, and (Plan) Distributions (May 10, 2022 02:00 PM)
Auditing Alternative Investments (May 11, 2022 08:00 AM)
Efficient, high quality employee benefit plan audits in the cloud - presented by cpa.com (May 11, 2022 06:00 AM)
The Not-So-Hidden Costs of EBP Audits by Autire Technologies LLC (May 12, 2022 06:00 AM)
Adding Value to Ret. Plan Audits Benchmarking Trends -by Ashford Investment Advisors (May 11, 2022 06:00 AM)
Art of Possibilities - Leveraging Data Analytics in Audits and Fraud Detection, Presented by TIAA (May 12, 2022 06:00 AM)
New EBP Audit Standard (AU-C Section 703) Part I (REPLAY) (May 11, 2022 05:00 PM)
Identification: EBP22003
In this session we will consider the consulting opportunities that arise when reviewing a plan's non-discrimination testing; we'll explore why a plan will never fail testing; and we'll consider the Secure Act Closed Plan rules and what they mean for sponsors.
Learning Objectives:Identification: EBP2202
The session provides an overview of typical compensation types, including qualified retirement plans, bonuses, deferred compensation, and fringe benefits. We introduce participants to rules relating to employee income inclusion, employer tax deductions, and the timing of each. Through review and examples, participants will learn to identify tax compliance issues. We include a few very limited comments on book-tax differences. Because, generally, all clients have compensation & benefits , the session will help those who have not taken a compensation and benefits course to gain a general understanding of these items but may also be a good refresher for those who have not dealt with compensation & benefits issues recently.
Learning Objectives:Identification: EBP2204
This course will provide an overview of employee stock ownership plans (ESOPs). Topics will include what is an ESOP, how it works differently than other qualified plans, and the differences for C vs S corporations with ESOPs. The course will not be specific with respect to audit procedures but will provide an understanding of the various cash and stock flows that occur with ESOPs with a focus on leveraged ESOPs.
Learning Objectives:Identification: EBP2205
This session will provide an overview of the peer review process ( including recent changes), identify key areas in peer review on which to focus to successfully navigate (and hopefully pass) your firm's review, and share lessons learned from "not so perfect" reviews.
Learning Objectives:Identification: EBP2208
The session will provide an overview of planning and risk assessment considerations under AU-C Section 703.
Learning Objectives:Identification: EBP2207
From the ACA to ERISA to HIPAA and the Mental Health Parity and Addiction Equity (MHPAE) Act, this session will provide an introduction to the tax and regulatory structure of employer-sponsored group health and fringe benefit plans.
Learning Objectives:Identification: EBP2209
This session will provide an overview of the key compliance tests for benefit plans. We will cover the auditor’s responsibility related to the testing and impact on the audit. Additionally, we will discuss the impact of common testing failures on the audited financial statements. After attending this session, attendees will be positioned to:
Learning Objectives:Identification: EBP2210
Like other tax-exempt entities, employee benefit plan trusts are subject to the unrelated business income (UBI) tax rules of IRC sections 511 through 514. This session will explore potential UBI from alternative investments, special rules for section 501(c)(9) VEBAs, and state income tax matters.
Learning Objectives:Identification: EBP2211
This session is part of the fundamentals track case study. This session will dive into understanding the plan documents, including identifying relevant plan provisions of the defined contribution case study, which is utilized for all of the fundamental track sessions.
Learning Objectives:Identification: EBP2237
The session will provide an overview of concluding and reporting considerations under AU-C Section 703.
Learning Objectives: