Master trusts in employee benefit plans primer
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Master trusts in employee benefit plans primer

4 years ago · 179.4 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of master trusts. While master trusts can be formed for various business purposes, this primer only addresses master trusts in employee benefit plans.

Included in this primer are:

  • discussions of the definition of a master trust

  • the meaning of common control

  • master trust types and structures

  • the difference between an undivided interest and a divided interest

  • valuation of assets held by participating plans via the dollar allocation method and the unitized value method

Download the Master Trusts in Employee Benefit Plans Primer

File name: master-trusts-in-employee-benefit-plans-primer.pdf

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