This session will describe common derivative investments held by employee benefits plans (including forwards, futures, options and swaps) including how they are valued and on what exchanges they trade, if applicable. Reporting and disclosure requirements for derivative investments held by a benefit plan will be discussed. We will also cover the common additional information requests needed from the custodian or investment manager.
Identify derivatives that might be held as investments with employee benefit plans
Determine the basis of derivatives
Analyze the disclosure and accounting requirements (specific to employee benefit plans)