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Executive Education Series Webinar
Webinar: Primer on Plan Reporting Changes Under ASU 2015-12

In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2015-12, Plan Accounting: Defined Benefit Pension Plans, Defined Contribution Pension Plans and Health and Welfare Benefit Plans, which simplifies employee benefit plan reporting for fully-benefit responsive investment contracts, plan investment disclosures, and measurement date practical expedient. The changes are effective for all plan years beginning after December 15, 2015, but early adoption of any or all of the three parts is permitted.

Whether you are a preparer or user of employee benefit plan financial statements, you will find this session helpful. This session will inform you of how to adopt the changes in the financial statements and related disclosures as a preparer. We will also prepare financial statement users for what changes to expect from the prior year.

Learning Objectives

Upon completion of this webinar, you will be able to:

  • Summarize the key changes ASU 2015-12 made to plan reporting
  • Understand the three aspects of the changes and which ones you may want to early adopt
  • Discuss how the changes to plan reporting affect the financial statements, both from the preparer's perspective and also from the user's point of view
Ryan Rold

Ryan RoldRyan Rold, CPA
Ryan is MHM's West Region EBP Audit Leader and based in our Phoenix office. He has extensive experience with auditing employee benefit plans including defined contribution, defined benefit, health and welfare, and employee stock ownership plans. Ryan serves as an office leader in auditing employee benefit plans, is a member of the MHM EBP Task Force, and serves on the EBP internal inspection team that reviews firm's quality on an annual basis.


Jenny Matasic

Sandra MiniuttiJenny Matasic
Jenny is a senior manager in our Tampa Bay office where she leads the employee benefit plan (EBP) audit practice. Prior to joining the company in 2004, she worked for a regional public accounting firm in the Washington, D.C. area for four years. She also serves in the company's peer review and quality control activities.


Hal Hunt

Mark WiniarskiHal Hunt, CPA
Hal leads MHM's Employee Benefit Plan Audit Practice. With over 25 years of diverse experience with employee benefit plan accounting, auditing and compliance issues, he is also a member of the firm’s Professional Standards Group as subject matter expert on EBP plan audits, as well as Business Combinations and Leasing. As the National Practice Leader for EBP Audits, Hal is responsible for providing internal training on the subject, along with providing technical support to engagement teams, serving as engagement quality reviewer and developing resource tools for our EBP audit professionals.

Archived Recording

Original Air Date:
May 18, 2016

View Recording

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit* in Accounting

Prerequisites: None

Who Should Attend? Human Resources and Benefits Directors

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet-based

Questions?

Contact us at cbizmhmwebinars@cbiz.com. You can also follow the discussion using the hashtag #CBIZMHMwebinar on Twitter.

Disclaimer

*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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