Health and Welfare plans - American Institute of CPAs
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This session will provide an overview of typical health and welfare plan arrangements. We will discuss the roles and responsibilities of the employer, employees, and different service providers such as the insurer, third party administrator, trustee. In addition we will provide an overview of plan accounting and unique terminology and common funding arrangements.
Learning Objectives:
Analyze typical health and welfare plan offerings
Compare audit testing for different plan features and types