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Technical

Multiemployer Employee Benefit Plans Logo aicpa

  EBPAQC |   Free for EBPAQC members |   AICPA |   Apr 2013 |   AICPA.org

This primer provides a general overview of multiemployer plans and includes discussions of:

  • applicable laws and regulations,
  • plan structure and operations, -
  • funding, unique aspects of multiemployer plan assets and obligations,
  • parties in interest and prohibited transactions, and
  • plan expenses
Topics covered:
  • Employee benefit plan auditing: Technical: Multiemployer plans, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans: Parties-in-interest/prohibited transactions, Foundational

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