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Bertha Minnihan

Bertha leads the employee benefit plan audit practice and Moss Adams. she has practiced public accounting since 1995 and has extensive experience directing all phases of audits for a variety of benefit plans, including 401(k), 403(b), pension, employee stock ownership, health, and welfare benefit plans. She has also worked with a number of 11-k clients. Her ERISA expertise includes the specialized knowledge required for audits, Form 5500s, and related filings.

Jean Hackstock

Jean Hackstock is a senior manager in Plante Moran’s assurance practice. Jean has more than 13 years of experience in auditing employee benefit plans. Jean is a member of the employee benefit plan professional standards department for Plante Moran. Jean manages several multiple-plan audits that collectively hold assets in excess of $50B.

A&A for Plan Mergers and Terminations: What You Need to Know to Get Out of the Game

This session will provide participants with an overview of the auditing, accounting and reporting for plan terminations, mergers, spinoffs. Attendees will learn to:

  • Better understand the nuances of mergers vs terminations vs spinoffs Identify plan termination that’s imminent to plan year end
  • Apply liquidation basis of accounting to Defined Contribution plans
  • Work through a sample financial statements with disclosures for such situations