Employee Benefit Plan (EBP) Fundamentals

Employee Benefit Plan (EBP) Fundamentals - Part I

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Availability

On-Demand

Cost

Member: $69.00

Non-Member: $85.00

Retired: $69.00

Educator & Government & Non-Profit Member: $69.00

Credit Offered

1.5 CPE Credits

Field of Study:

1.5 Auditing

Part I of the Employee Benefit Plan (EBP) Fundamentals program is made up of three modules which explore the fundamental purposes and impacts of ERISA on 401(k) plans including:

What is ERISA and why does it matter?
Types of ERISA employee benefit plans
What is a 401(k) plan?

Learning Outcomes

Recognize the purpose and scope of ERISA and its role in employee benefit plan audits
Identify the different types of employee benefit plans
Recognize the key features of 401(k) plans

Key Topics

Purpose and scope of ERISA
Agencies enforcing ERISA
ERISA and the employee benefit plan audit
Plan sponsorship
Types of employee benefit plans
Key features of 401(k) plans

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.