(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) 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…
(authored by RSM US LLP) A consequence of COVID-19 reductions is potential partial plan termination. Learn the requirements of a partial plan termination.
(authored by RSM US LLP) Plan sponsor actions to incorporate the provisions of the SECURE and CARES Acts into their plan documents and plan administration.
Jordan Montz, CPA, Audit Senior Manager, and Douglas Hidalgo, Audit Director, CPA, CCIFP, recently partnered with the Houston Business Journal to offer tips on avoiding…
(authored by RSM US LLP) IRS guidance on the 15% maximum on automatic contributions, 401(k) and 403(b) plan safe harbor requirements, and plan loan offset…