Insurance company products offered to EBPs primer
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Insurance company products offered to EBPs primer

4 years ago · 230.7 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a basic understanding of insurance company products offered to employee benefit plans.

This document:

  • provides a general overview of insurance company products

  • funding agreements and annuities

  • general account products, including guaranteed interest contracts (GICs), deposit administration contracts (DA), and immediate participant contract (IPG)

  • separate account products, including variable separate accounts, fixed return separate accounts, guaranteed separate accounts, separate account GICs

  • trust-account based products (synthetic GIC/wrap contracts)

  • trusteeship and custodianship

  • identifying the various products

  • allocated vs. unallocated contracts

  • reporting

  • references to the relevant accounting and auditing professional literature

Download the Insurance Company Products Offered to Employee Benefit Plans

File name: aicpa-insurance-products-primer.pdf

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