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Types of Employee Benefit Plans
Conducting the Audit
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accrued benefits accumulated benefits accumulated plan benefits actuarial assumptions actuarial present value allocated amortization annual annuity assets available audit auditor available for benefits basis benefit information calculation Code Section compensation credited current value December 31 defined benefit plan defined contribution plan determined disclosure discount earnings employee benefit plans employee's employer contributions employer identification ERISA factor fair value FASB Statement filed financial statements Form funding standard account GAAP gains and losses included income insurance company interest assumption Internal Revenue Service investment ment multiemployer plans needed at retirement normal retirement participants past-service PBGC pension benefit percent period plan administrator plan amendments plan assets plan sponsor plan years beginning plan's ployees premium projected benefits qualified retirement benefits salary Schedule September 26 single-employer plans specified supplemental actuarial value tion transactions trust unfunded vested benefits valuation date value of plan value of projected welfare benefit plans withdrawal liability