Plan investments in bank collective funds primer
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Plan investments in bank collective funds primer

4 years ago · 283.7 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of defined benefit and defined contribution pension plan investments in bank collective investment funds (CIFs).

This document includes:

  • discussions of the unique characteristics and structure of CIFs

  • how they are regulated

  • valuation methods

  • fees commonly charged and methods for determining them

  • disclosures made to plan sponsors

  • references to the relevant accounting and auditing professional literature

Health and welfare plan investments in common trust funds are not addressed in this document.

Download the Collective Funds Primer

File name: collective-funds-primer.pdf

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