AICPA Meets with FASB about Uniqueness of Employee Benefit Plan Financial Statements
The CPA Advocate: January, 2014. AICPA employee benefit plan panels are discussing with FASB how the Board can best incorporate the consideration of employee benefit plans into its standard-setting process
Published on January 30, 2014
AICPA Efforts Spur FASB Decision to Research Employee Benefit Plans Accounting Issues
...CPA Advocate: February, 2014. The AICPA's discussion memorandum submitted to FASB in October 2013 will serve as a starting point to help FASB understand the uniqueness of employee benefit plans and the related accounting and reporting issues
Published on February 27, 2014
AICPA Testifies before ERISA Advisory Council on Lost and Missing Plan Participants
The CPA Advocate: September, 2013. AICPA's Employee Benefit Plan Audit Quality Center made recommendations to a U.S. Department of Labor advisory panel to better connect missing and lost participants with their benefits
Published on September 05, 2013
Comprehensive List of Comment Submissions Related to the Taxation of Employee Benefit Plans
This page provides a comprehensive list of comment submissions related to the taxation of employee benefit plans, including executive compensation
Published on May 16, 2013
AICPA Comments on Extension Filing Deadline for Form 5500 Annual Return/Report of Employee Benefit Plans and Form 5500-S...
...the Department of Labor, Internal Revenue Service, Department of the Treasury and Pension Benefit Guaranty Corporation to extend the filing deadline for Form 5500, Annual Return/Report of Employee Benefit Plan, and Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan, for plans commencing on
Published on August 31, 2012
AICPA Groups Comment on FASB Exposure Draft
The CPA Advocate: January, 2015. The AICPA PCPS Technical Issues Committee and Employee Benefit Plan Expert Panel supported the FASB proposal Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets as it would provide cost relief...
Published on January 28, 2015
AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation
The CPA Advocate: May, 2011. Robert Reilly, CPA/ABV testified at a Department of Labor hearing against DOL's proposed changes to the definition of fiduciary.
Published on May 25, 2011
AICPA Urges IRS to Allow Self-Correction of Scriveners Errors
AICPA urges the IRS to allow self-correction of unintentional scriveners' errors that affect the operation and administration of qualified plans
Published on June 24, 2005
AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans
...CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA
Published on July 18, 2013
AICPA Comments on FASB and IASB Insurance Contracts Exposure Drafts
The CPA Advocate: January, 2014. The AICPA Financial Reporting Executive Committee said it continues to support FASB’s and IASB’s efforts to either converge or more closely align U.S. GAAP with the IFRS, but believes high quality accounting standards should not be sacrificed for the sake of convergence.
Published on January 30, 2014