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Current Developments in Employee Benefits and Pensions (Part II)

Article This article provides an overview of current developments in employee benefits and focuses on new guidance regarding qualified retirement plans.
Published on May 02, 2010

Is Your Contractor Really Independent

Article This item provides an overview of the factors examined by the IRS and offers insight into how to better secure independent contractor status.
Published on October 05, 2010

Reduce Your Investments in WIP and AR in Less Than 45 Days

Article Today is the first day of the rest of your life. Will you invest it wisely? An investment that you should make is an investment of your time “bear hugging” your best clients. Many of your clients are concerned and confused about what to do or not do in the
Published on January 28, 2011

Pension Rescue and the Fair Market Value of a Permanent Life Insurance Policy

Article “Pension rescue” is a sales concept used to help sell life insurance. The problem with pension rescue is that it is based on a valuation of the life insurance policy that may not hold up to IRS scrutiny.
Published on November 30, 2012

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Related AICPA Products



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



Auditing Employee Benefit Plans: Mastering the Fundamentals

Explore the accounting and auditing requirements unique to employee benefit plans. It is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit and health and welfare plans to help you more effectively plan and carry out your audit.



Audits of 401(k) Plans: Special Considerations

This course focuses on the special issues related to accounting, auditing and reporting on 401(k) employee benefit plans. The requirements of ERISA and SEC are explored as the materials demonstrate ways to plan and conduct an efficient and effective audit of 401(k) plans.

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