OasisLMS

Part V of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which explore the complexities surrounding the financial mechanics of the plan including:

• Plan investments and participant allocations
• Distributions
• Plan expenses

Learning Outcomes

• Recognize types of 401(k) investments and how plan assets are held
• Recall the types of distributions made by 401(k) plans, as well as the distribution rules, forms of distribution, and distribution process
• Recall the types of single employer 401(k) plan expenses and fee arrangements, and who pays plan expenses

Key Topics

• Types of 401(k) plan investments
• Rules governing how plan assets are held and allocations made
• Types of 401(k) plan distributions
• Rules for various distribution scenarios

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.