EBP2206. ERISA Basics and DOL Overview

This session will provide a basic overview of ERISA rules and regulations, highlighting certain key elements for plan auditors, as well as an overview from the DOL. This session is the first session of the fundamentals case study.

Learning Objectives:

• Recall the various types of plan document designs and common plan amendments and from the DOL on the auditor's role and the importance of the audits of plans.
• Identify ERISA from an auditor's perspective (plan types, roles of providers, vesting rules, nondiscrimination testing)