Contributions & Participant Data – Part I

Wednesday, May 16, 2018 - 9:45am11:00am

This session will focus on the eligibility and contribution process of a defined contribution plan, and the testing of these areas. This session will be continued in Session #32.

Attendees will:
• Identify the various contribution types
• Recall how to design audit procedures to cover the identified assertions
• Identify testing procedures, including sampling, over payroll, remittance schedule, participant eligibility, and contributions, including rollovers
• Select amounts of participant and employer contributions based on the plan provisions (e.g. eligible compensation) and annual limits

Knowledge Level:


Field of Study:

Session Type:

CPE Credit: 
Advanced Preparation: 
Speaker(s) Speaker Details Session(s)
Gwendolyn Bryant CPA, Assurance Partner, Hogan Taylor LLP, Tulsa, Arkansas 26, 33, 61
Megan Knoblauch CPA, RubinBrown, Kansas City, Missouri 101, 26, 33
Anne Morris CPA, Principal, Windham Brannon, P.C. , Atlanta, Georgia 11, 26, 61