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 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.
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