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On-Demand Format – Coming Soon!
Are you familiar with the special characteristics of a 403(b) plan? In this course you will build on what you already know about auditing benefit plans and learn the similarities and differences between auditing a 403(b) plan and the more familiar 401(k) plan. Gain a background on the tax rules applicable to a 403(b) plan and develop a better understanding of how the audit procedures must be modified from those of more traditional plans. Focus on the open issues created by the first-time audit of a benefit plan that may have been in existence for nearly 50 years and whose investments may have been managed more like individual retirement accounts than qualified plan trust accounts.
When you complete this course, you will be able to:
Prerequisite: Understanding of the audit of an employee benefit plan and the basics of ERISA
Advanced Preparation: None