Master Trust Arrangements: Dealer's Choice(s)

Wednesday, May 16, 2018 - 11:10am12:25pm

Learn about the new requirements of ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting. Session will include an overview of how a plan’s ownership in the master trust is reflected under a unitized or dollar-allocation method and how to identify whether the plan has a divided or undivided interest in a master trust. There will also be a discussion of implementation best practices and challenges from a service provider and auditor perspective.

Learning objectives:
Identify requirements of ASU No. 2017-06 and impact on accounting, auditing and reporting.
Recognize different types of master trust arrangements.

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CPE Credit: 
Advanced Preparation: 
Speaker(s) Speaker Details Session(s)
Peggy Bradley BA, Senior Vice President, Client Operational and Reporting Solutions , Northern Trust, Chicago, Illinois 29, 36
Michele Weldon Partner, PricewaterhouseCoopers LLP, Boston, Massachusetts 5, 36, 40