The new EBP reporting framework addresses the auditor's responsibilities for forming an opinion and reporting on ERISA plan financial statements, including the form and content of the report when More
Josie Hammond is the National Director of Employee Benefit Plan Services for RSM US LLP. She is responsible for tracking audit and accounting issues that impact the Firm’s employee benefit plan audit practice, and she participates in the development of the Firm’s positions on such proposed audit and accounting pronouncements. She is experienced in single-employer and multi-employer plans as well as plans with a variety of funding arrangements, including defined benefit and defined contribution pension plans, 401(k) plans, ESOPs, health and welfare plans, master trusts, and 103-12 investment entities. Josie is an active member of the AICPA Employee Benefit Plan Expert Panel, as well as the guide overhaul, ESOP and 403b taskforces. She has served as chair for the 2016 -2019 audit guides. Josie was also on the ASB's EBP auditor reporting taskforce.