Effective January 1, 2017, the Internal Revenue Service (IRS) and Department of the Treasury issued an update stating that employee benefit plans would
The Importance of Implementing Retirement Plan Best Practice Standards
The relevance of fiduciary best practice standards for retirement plan sponsors is rather intuitive, given that legal and performance pressures endured
403(b) Universal Availability Requirements under Scrutiny by IRS
A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer
In July 2019, the AICPA Auditing Standards Board issued the Statement on Auditing Standard (SAS) 136, Forming an Opinion and Reporting on Financial Statements
The threat of a cyberattack is prevalent throughout the business world. Given the highly sensitive data held within employee benefit plans, it should come
Long-Awaited Employee Benefit Plan Audit Standard Final Balloted
In April 2017, the Audit Standards Board (ASB) issued an exposure draft of the Proposed Statement on Auditing Standards (SAS), Forming an Opinion and Reporting
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