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KNOWLEDGE CHECK

Defined contribution plans
Financial reporting

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* A basic set of defined contribution employee benefit plan financials would include which of the following?

A comparative Statement of Net Assets Available for Benefits (not required by GAAP, but by the DOL) and Statement of Changes in Net Assets Available for Benefits for the current year.

Three years of Statements of Net Assets Available for Benefits and Statements of Changes in Net Assets Available for Benefits.

A separate statement, if applicable, that shows investments that are depreciated in value during the year.

One year of Statement of Net Assets Available for Benefits and one year of Statement of Changes in Net Assets Available for Benefits.

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Defined contribution plans Financial reporting

Defined contribution plans Financial reporting

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Defined contribution plans
Financial reporting

Defined contribution plans
Financial reporting