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In this session we will discuss the impact of mergers, acquisitions, and spin offs to employee benefit plans. We will discuss audit risk assessment and potential procedures as well as going through financial reporting under liquidation accounting and Form 5500 reporting.
Learning Objectives:
Identify mergers, terminations, and spin off transactions
Identify relevant audit procedures specific to these transactions
Recognize when a termination is imminent
Recognize reporting examples under liquidation accounting