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Prohibited transactions/tax considerations

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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Employee Benefit Plans - Parties in Interest and Prohibited Transactions

This document provides general information about employee benefit plan parties in interest and prohibited transactions under ERISA.

Report Prohibited transactions/tax considerations Foundational

Tax and Compliance Issues for 401(k) Plans

​This document provides a general understanding of the tax and compliance requirements for 401(k) plans that are subject to the reporting requirements under the ERISA.

Report Prohibited transactions/tax considerations Foundational