OasisLMS

Part II of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which delve into the key features of 401(k) plans including:

• 401(k) plan operation, administration, and key parties
• EBP governing documents, agreements, and correspondence
• Eligibility, vesting, forfeitures, and participant data

Learning Outcomes

• Identify the key parties and their roles and responsibilities in 401(k) plans
• Identify the various documents, agreements, and correspondence relevant to 401(k) audits
• Identify the eligibility requirements, vesting and forfeiture provisions, and relevant participant data in 401(k) plans

Key Topics

• Roles and responsibilities in 401(k) plans
• Governing documents
• Eligibility, vesting, forfeitures, and participant data

Who Will Benefit

Auditors who want a foundational understanding of Employee Benefit Plans (EBP) subject to audit under the Employee Retirement Income Security Act (ERISA), and how they differ from commercial entities they audit.