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EBP2144
Common Investments in Employee Benefit Plans
Date
May 5, 2021
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: AICPA & CIMA Employee Benefit Plans Conference 2021
This session provides an overview of investments commonly held by defined contribution plans and focuses on investment testing and disclosures relevant to the fundamentals track case study.
Learning Objectives
- Identify the key characteristics of various investments commonly held in plans, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
- Revisit the risk assessment of relevant assertions and the planned audit procedures of the case study
- Evaluate sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income
- Discuss some of the unique financial reporting requirements for investments
Speakers
Principal, Windham Brannon, LLC
Chip Harris, CPA
Partner, RubinBrown LLP
General
Session Categories
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