DCPU-W01
Defined Contribution Plan Update

Best Value! Buy a webinar package and save
-- choose the Unlimited Webinar Package or the eight- and sixteen-credit packages.

Date/Time: Monday, May 21, 2012, 1-3 p.m. Eastern (see all dates)

Presenter(s): Melissa G. Critcher, CPA

Get the latest updates on accounting, auditing, and reporting for defined contribution plans with this one-of-a-kind two-hour webinar.

Major Topics:

Understand the current amendments and updates to accounting, auditing, and reporting for defined contribution plans
Learn how to identify the unique aspects and qualities of defined contribution plans
Build upon your current knowledge of employee benefit plans

Learning Objectives:

Understand and apply the new 408(b)(2) fee disclosure rules
Apply the amendments of ASU 840 Fair Value Measurements and the disaggregation of major asset categories to major asset classes
Understand the applicability and disclosure rules in accordance with FASB FIN 48 or ASC 740 tax rules and guidance provided by the IRS and DOL in regard to uncertain tax positions and open tax years
Application of ASU 2010-25 related to Participant Loans and the change in classification from investment to individual line items as participant notes receivable
Understand the new Service Organization Control Reports and the upcoming changes affecting service provider reports

Designed for: Staff, managers, and partners responsible for planning and performing defined contribution plan audits

Level of Knowledge: Intermediate

CPE Credits: 2 (Accounting/Auditing)

Prerequisite: Basic understanding of auditing defined plans

Advance Preparation: None