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Ideas & Insights


Financial Reporting Insights

Questions regarding ASU 2015-12

Employee benefit plan administrators commonly have raised three questions related to the implementation of ASU 2015-12.

Financial Reporting Insights

DOL notifications: Missing plan audit reports

The U.S. Department of Labor recently issued notifications to employee benefit plans whose Form 5500s did not attach the independent auditor’s report.

Financial Reporting Insights

DOL communicates importance of audit quality

The U.S. Department of Labor recently sent an email message to all plan administrators regarding the importance of a quality benefit plan audit.