Financial Reporting Resource Center: Employee benefit plans

The following resources provide insightful knowledge on a variety of matters affecting employee benefit plans.

Financial Reporting Insights articles

• SAS 136: Preparation before year end
• Audit & Accounting Guide for employee benefit plans updated
• Actuarial valuation: New mortality improvement scale released
• Accounting for possible tax law changes
• SAS 136: Changes for employee benefit plans and their auditors
• Revised reporting on financial statements of plans subject to ERISA

White papers and other resources

• Accounting for ESOP transactions
• Retirement plan issues and insights
• Top 10 retirement plan internal control pitfalls -- and how to avoid them
• The importance of internal controls for benefit plans series
• Party-in-interest transactions controls for benefit plans
• Retirement plan operational compliance
• The importance of plan document maintenance for benefit plans
• The devil is in the details
• Why internal controls are important to benefit plans
• Are your retirement plan’s expenses reasonable?

Related resources

• Employee benefit plan practice