ERISA

There's a new method of counting defined contribution retirement plan participants that can make a big difference for clients.

Less than a month is a small window for an auditor to complete their work.

Simplified 5500 Compliance Reporting Process aims to streamline the reporting requirements for employee benefit plans.

The American Institute of CPAs’ Auditing Standards Board has released a pair of SASs on ERISA audits and auditor responsibilities.

The American Institute of CPAs’ Auditing Standards Board voted to issue a long-awaited standard on audits of financial statements of employee benefit plans, although it is still awaiting some details before the standard takes effect.

The American Institute of CPAs has extended the comment period for its proposed standard for ERISA plan audits for another 150 days.

A surprise ruling in an ERISA case reverses earlier courts.

The American Institute of CPAs is toughening the rules after a critical report from the Labor Department about the quality of ERISA audits.