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Marilee Lau

Marilee Pierotti Lau, CPA Marilee Lau provides consulting services to firms specializing in employee benefit plans which include practice and in house engagement reviews. She also presents and teaches various educational programs on accounting and auditing for employee benefit plans. Before retiring in 2009, Marilee was the National Partner in Charge of KPMG’s Employee Benefit Plan Audit Practice. She is a founding member and a former Chair of the AICPA Employee Benefit Plan Audit Quality Center’s Executive Committee which was established in 2004.

Hot Topics for Accounting & Auditing for Multiemployer Plans

The purpose of this session is to provide an high-level overview of the how benefits are accumulated. The session will focus on the practice of auditing census data and benefit payments including a review of testing strategies. This session will include a discussion of how audit teams should approach the evaluation and audit of the assumptions that are being used by actuaries when calculating the accumulated plan benefits. Attendees will:

  1. Develop an understanding of actuarial assumptions
  2. Identify key actuarial assumptions

Eileen Brassil

Eileen Brassil, CPA, CFE, is a Partner in the Chicago office of Legacy Professionals LLP. She also serves on the Firm's Management Committee. Eileen specializes in working with Taft-Hartley multiemployer benefit plans and labor organizations. She reviews many jobs for the Firm's three offices. Eileen serves as chair of the Firm's Audit and Accounting (A&A) Services Committee, which is responsible for keeping up on current developments in accounting principles and auditing standards and for developing policies and procedures for the Firm.