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Articles 61 - 70 of 71

FASB Issues Final Standard Toward Simplifying Employee Benefit Plan Reporting

As part of its Simplification Initiative, the FASB issued Accounting Standards Update (ASU) No. 2015-12, Plan Accounting: Defined Benefit Pension Plans
ERISA
Scott Rain | 7.28.2015

What Can Fiduciaries Learn From Tibble v. Edison?

The Supreme Court recently issued a decision in Tibble v. Edison International, establishing that a fiduciary has an ongoing duty under the Employee Retirement
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

Attention 403(b) Plan Sponsors! Relief May Be On The Way!

The Internal Revenue Service (IRS) Advisory Committee on Tax Exempt and Government Entities (ACT) recently released its 2015 Report of Recommendations.

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ERISA
Todd Lucas | 7.15.2015

Department of Labor Finds That Quality May Be Lacking: The DOL's Audit Quality Study

The Department of Labor (DOL) has issued “Assessing the Quality of Employee Benefit Plan Audits,” a summary report of its recently completed
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
ERISA
Jeanne Barrett | 5.7.2015

AICPA Asks Congress for Retirement Plan Simplification

The AICPA recently sent a comment letter to the Senate Finance Committee Tax Reform Working Group on Savings and Investment regarding simplification of
Audit, ERISA
Todd Lucas | 4.30.2015

FASB Issues Exposure Drafts for Simplification of Employee Benefit Plan Reporting

On April 23, 2015, the Financial Accounting Standards Board (FASB) issued three exposure drafts in conjunction with its project to simplify financial reporting

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ERISA
Jenna Zelenski | 3.4.2015

Update: Improvements to Financial Reporting of Employee Benefit Plan Accounting Are Coming

At a meeting of the Financial Accounting Standards Board (FASB) in November 2014, the FASB discussed three areas that are in need of simplification for
Benefits, ERISA
Lara Fuller | 3.3.2015

When Should You Consider the New Mortality Tables?

Most entities that sponsor defined benefit plans are aware that the Society of Actuaries released in October 2014 updated mortality tables to be considered

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