United States
RSM’s National Director of Employee Benefit Plan Services was appointed as chair of the AICPA Employee Benefit Plans Expert Panel.
The Society of Actuaries has released an updated mortality improvement scale, Scale MP-2019, for use by plan sponsors.
A recent GASB Exposure Draft addresses the accounting for Internal Revenue Code Section 457 deferred compensation plans.
A recent SAS addresses the auditor’s reporting on financial statements of employee benefit plans subject to ERISA.
The American Institute of Certified Public Accountants Audit & Accounting Guide, Employee Benefit Plans, recently was updated.
The AICPA has issued proposed multiemployer benefit plan accounting guidance and illustrative financial statements.