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Employee Benefit Plans

Providing Forensic Examination Services for a National Union

Payroll Compliance Audit Basics

What is a Payroll Compliance Audit? A payroll compliance audit is the review of an employer’s records to verify compliance to the applicable collective bargaining...
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Recent IRS Changes Based on Cost of Living Adjustments

The IRS has recently announced the cost of living adjustments that will affect the dollar limitations for pension plans and retirement-related items for the 2018...
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SAS

Proposed Statement on Auditing Standards (SAS): Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

The AICPA has recently released an exposure draft which would significantly impact the auditing and reporting on employee benefit plans that are subject to the...
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Keys to an Effective Payroll Audit Program

In today’s world, Trustees are faced with a variety of challenges when administering multiemployer benefit plans.  One of the most important challenges of a plan...
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Employee Benefits

New Defined Benefit Plan Presentation Requirements for Employers

In March 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update, 2017-07, Compensation – Retirement: Improving the Presentation of Net Periodic Pension Cost...
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Finance Paperwork

An Overview of the DOL Investigation Process for Benefit Plans

Being investigated by the Department of Labor (DOL) can be a nerve-wracking and time-consuming experience for any benefit plan provider. However, being familiar with the DOL’s...
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PBGC Premium Rates Have Increased for 2017

The Pension Benefit Guaranty Corporation (PBGC) protects the retirement benefits of more than 40 million workers and retirees. PBGC was created by the Employee Retirement...
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Trustee Monitoring of Plan Investments

A plan’s investment policy is an important first step in establishing guidelines for plan Trustees to select investment options for the plan. This investment policy...
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The Importance of Hiring a Quality Auditor to Perform Your Employee Benefit Plan Audit

In various reviews of the quality of Employee Benefit Plan audits, the Department of Labor (DOL) has found that firms with limited employee benefit plan...
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