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Lara Fuller

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Benefits, ERISA
Lara Fuller | 7.22.2019

The Final Issuance of SAS 136

In July 2019, the AICPA Auditing Standards Board issued the Statement on Auditing Standard (SAS) 136, Forming an Opinion and Reporting on Financial Statements

Blockchain Technology and Its Impact on Employee Benefit Plans

Blockchain technology appears to be the latest up and coming change affecting the way many industries will process transactions. What is blockchain technology?
ERISA
Lara Fuller | 12.6.2017

MATTERS TO CONSIDER AS 2017 COMES TO A CLOSE

You may have just filed your 2016 retirement plan audit and feel like you can put that matter on the back burner for a while. But that’s not the
Audit, ERISA
Lara Fuller | 2.28.2017

Updates and Changes to Mortality Tables by the IRS and Society of Actuaries

The IRS has approved and issued Notice 2016-50, Updated Static Mortality Tables for Defined Benefit Pension Plans for 2017. However, they have once again

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ERISA
Lara Fuller | 9.28.2016

IRS 2017 Mortality Tables

In 2015, the Society of Actuaries updated the mortality tables to be used in calculating defined pension plans’ benefit obligations. At that time,
ERISA
Lara Fuller | 2.25.2016

Cash Balance Plans: What You Need To Know

Recent surveys by the ASPPA College of Pension Actuaries as well as other organizations are showing a large increase in the number of cash balance plans
ERISA
Lara Fuller | 11.17.2015

The Importance of Hiring a High-Quality Auditor for Your Employee Benefit Plan

This week, the Department of Labor (DOL) began issuing formal notifications to companies regarding the importance of selecting a qualified CPA firm that
ERISA
Lara Fuller | 9.10.2015

IRS Delays Adoption of New Mortality Assumptions, Saving Companies Billions in 2016

In February 2015, the Society of Actuaries issued new assumptions on mortality to adjust for the fact that Americans are living approximately two years

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ERISA
Lara Fuller | 7.23.2015

Fidelity Bond Requirements

Recently, the Department of Labor (DOL) has issued a Q & A regarding key points that plan sponsors should know about ERISA’s fidelity bonding
ERISA
Lara Fuller | 5.13.2015

FASB Amends Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share

The Financial Accounting Standards Board (FASB) has recently issued an amendment related to disclosures for investments that calculate net asset value

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