Defined Benefit Plan Audit Theory

Session Date: 
May 8th, 2017 - 1:00PM2:15PM

Track:

The purpose of this session is to provide an overview of the key processes in a defined benefit including how benefits are accumulated and paid. Additionally, we will address using the work of an actuary as a specialist including reviewing assumptions used for reasonableness, evaluating the actuary's professional qualifications and the actuary's overall process.

Attendees will:

  • Understand the key processes in a defined benefit plan including how benefits are accumulated and paid.
  • Understand how to use the actuary as a specialist in a defined benefit plan.

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Kimber Smail-Benedict CPA, Partner, Plante & Moran, PLLC, Flint, MI 6, 14
Kevin Donovan CPA, EA, Managing Member, Pinnacle Plan Design, LLC, Tucson, AZ 6, 14, 21
Kathleen Mclaughlin Managing Director, Grant Thornton LLP, Philadelphia, PA 6, 14

Field of Study Legend

Accounting
Auditing
Behavioral Ethics
Business Management & Organization
Economics
Personal Development
Specialized Knowledge
Tax

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2