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

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

This session will provide participants with an overview of the auditing, accounting and reporting for plan terminations, mergers, spinoffs.
Attendees will:
- 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
- Determine disclosures for terminations, mergers, or spinoffs by working through sample financial statements

Knowledge Level:


Field of Study:

Session Type:

CPE Credit: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.
Advanced Preparation: 
Speaker(s) Speaker Details Session(s)
Jean Hackstock CPA, Senior Manage, Plante Moran PLLC, Clinton Township, Michigan 38, 206
Bertha Minnihan CPA, Partner, Moss Adams, San Francisco, California 5, 38, 40