(authored by RSM US LLP) For employee benefit plans subject to ERISA, Statement on Auditing Standards No. 136 changes the look of the auditor’s report.
(authored by RSM US LLP) SAS 136 includes requirements to communicate reportable findings identified as a result of testing relevant plan provisions.
(authored by RSM US LLP) Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.
(authored by RSM US LLP) The IRS has released its annual cost-of-living adjustments for retirement plan limits, effective Jan. 1, 2022.
For years, employee benefit plans (EBPs) have been under a regulatory microscope. In November 2021, the Department of Labor (DOL) will begin to assess the…
(authored by RSM US LLP) SAS 136 will affect audits of employee benefit plans subject to ERISA effective for periods ending on or after December…
(authored by RSM US LLP) When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.
(authored by RSM US LLP) EPCRS is a summary of the rules that the IRS uses to assist employers in correcting retirement plan mistakes without…
(authored by RSM US LLP) A retirement plan is required to maintain contact information for participants and beneficiaries who are owed a benefit under the…
(authored by RSM US LLP) Learn the importance of discussing with a plan advisor how best to customize plan fees based on circumstance and available…