Find general information about IRC section 403(b) retirement plans and DOL regulations requiring annual financial statement audits for ERISA-covered 403(b) plans.
Employee Benefit Plan Service Organization Control (SOC 1) Reports and Service Organizations
Find information to assist employee benefit plan auditors in effectively using SOC 1 reports in their employee benefit plan audits.
Pension Protection Act of 2006
On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (the Act), which is the most comprehensive pension reform legislation since ERISA was enacted in 1974.
Find information about plan investments, including investment types, accounting and reporting issues, audit issues, and references to technical audit and accounting guidance. Also find tools and resources to help you understand and audit plan investments.
Parties in Interest and Prohibited Transactions
Find information on certain plan transactions with parties in interest that are prohibited under ERISA Sections 406 and 407 and are required, without regard to their materiality, to be disclosed in the plan’s annual report to the DOL.
AICPA Accounting & Auditing Technical Hotline
888.777.7077 (option 5 followed by option 3)
DOL EFAST Help Line
The toll-free DOL EFAST Help Line provides a variety of assistance to plan filers
Show documents in this section
Hide documents in this section