This session will introduce the plan document provisions of the defined contribution case study. Facilitators recommend bringing your laptop to this session to fully participate in the case study.
- Understand the different types of plan document designs being used by plan sponsor and highlight the IRS determination letter program.
- Identify key plan provisions in order to develop audit procedures
- Understand differences in plan design
- Become familiar with plan amendments
- Learn about the AICPA Plan Document Tool