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EBP2247 - Common Investments in Employee Benefit Plan Plans

‐ May 11, 2022 3:25pm

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.
  • Recall the risk assessment of relevant assertions and the planned audit procedures of the case study
  • Indicate sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income
  • Identify some of the unique financial reporting requirements for investments


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