Distributions & Plan Expenses

Wednesday, May 16, 2018 - 1:25pm2:40pm

This session will focus on the distribution process of a defined contribution plan.

Attendees will:
• Identify the various types of distributions
• Recall how to design audit procedures to cover the identified assertions
• Identify testing procedures, including sampling, over the various types of distributions (retirements, rollovers, hardships, loans, etc.) as well as the different forms of payment (lump sum, annuities)
• Recall that testing will include vesting considerations
• Recall the testing and financial reporting for participant loans

Knowledge Level:


Field of Study:

Session Type:

CPE Credit: 
Advanced Preparation: 
Speaker(s) Speaker Details Session(s)
Mark Blackburn CPA, CGMA, Partner, LBMC, PC, Franklin, Tennessee 11, 39
Travis Jack CPA, QKA, Managing Member, Metz & Associates PLLC, Phoeniz, Arizona 4, 39, 61