The EBPAQC sponsored the Unique defined benefit plan issues - advanced. This advanced-level webcast will benefit individuals who have experience in defined benefit pension plan auditing. It will take participants beyond the basics to address unique issues encountered in defined benefit pension plan audits, including:
Use of a specialist/estimates
Census data, missing records, and plan benefits
Benefit calculation and payments
Plan terminations
Plan spinoffs and mergers
Annuity contract purchases
Cash balance plans
Investments and common reporting deficiencies
Contributions and funding