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Plan Sponsor's Guide to Retirement Plan Investments

Specialization Matters: Small EBP Audit Practices More Likely to Produce Deficient Audits

Findings from a recent Department of Labor Report, Assessing the Quality of Employee Benefit Plan Audits: 2014 Audit Report suggest a strong correlation between the number of employee benefit plan audits a firm performs and audit quality.

Department of Labor Releases Employee Benefit Plan Audit Quality Study

Findings from a recent audit quality study (2014 Study) found that nearly 4 in 10 employee benefit plan (EBP) audits in the 2011 plan filing year contained major deficiencies and failed to meet regulatory standards.

Department of Labor Proposes New Definition for Fiduciaries

The Department of Labor (DOL) is proposing a rule change that would classify the brokers of retirement plans as fiduciaries. 

Practical Expedient Created for Defined Benefit Plans

Entities with year-ends that do not fall at the end of a month have a new practical expedient that may be elected when measuring the fair value of defined benefit plan assets.
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