EBP2250. Multi-employer Plans Annual Update and Considerations

For the first time the AICPA has published a separate chapter covering multi-employer plans in the AICPA Employee Benefit Plan Audit and Accounting Guide. This session will highlight key areas of the new chapter, as well as focus on audit and accounting best practices and examples around auditing contributions and census data in a multi-employer plan.

Learning Objectives:

• Use an overview of accounting and auditing guidance in the new chapter
• Analyze key auditing considerations for auditing contributions in a multi-employer plan
• Identify key auditing considerations for auditing census data in a multi-employer plan