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EBP2361. Dynamic Company Transactions: A study of mergers, acquisitions, and spinoffs

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
Date/Time
CPE Credits
1.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
Session Tags
Audit
Plan Sponsor