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This session will address unique issues encountered in auditing defined benefit plans. We will cover how those audits differ from audits of defined contribution plans, including testing of benefit payments and census data, documenting the use of a specialist, considerations of cash balance provisions, auditing plan terminations and de-risking.
Learning Objectives:
Recognize key differences between a defined benefit and defined contribution plans
Analyze census data
Identify types of benefit payments, including cash balance considerations