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403(b) Plans: Understanding the Unique Characteristics (403B)
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Understand the basic differences between 403(b) plans and other defined contribution plans, current amendments and updates to accounting, auditing and reporting for defined contribution plans. Also, learn how to identify the unique aspects and qualities of 403(b) plans.

7/10/2015
When: 7/10/2015
1:00 AM - 3:00 PM
Where: Webcast/Webinar
Presenter: Melissa Critcher, CPA, PC
Contact: April Deneault
801-834-6634


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Understand the basic differences between 403(b) plans and other defined contribution plans, current amendments and updates to accounting, auditing and reporting for defined contribution plans. Also, learn how to identify the unique aspects and qualities of 403(b) plans.

 

Objectives:

* Understand the differences between 403(b) plans and other defined contribution plans * Determine the best audit opinion to utilize based on the plan specifics * Apply the amendments of ASU 840 Fair Value Measurements and the disaggregation of major asset categories to major asset classes * Understand the applicability and disclosure rules in accordance with FASB FIN 48 or ASC 740 tax rules and guidance provided by the IRS and DOL in regard to uncertain tax positions and open tax years * Read and interpret the Service Organization Control Reports


 

Major Subjects:

* Differences between 403(b) plans and other defined contribution plans * Audit opinions and which is the best based on plan specifics * Fair Value Measurements (ASU 840) * Guidance provided by the IRS and DOL in regard to uncertain tax positions * Service Organization Control Reports


 

Designed For:

Staff, managers and partners responsible for planning and performing audits of 403(b) plans

 

Prerequisite: 

Basic understanding of auditing defined contribution plans

 

Advanced Prep: None

  

Speaker: Melissa Critcher, CPA, PC

Vendor: Surgent McCoy

Field of Study: Accounting & Auditing

Level: Intermediate

CPE Credit: 2 Hours

Acronym: 403B

 

Registration Fees:

$89

 


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