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Technical

Cash balance plans Logo aicpa

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  EBPAQC |   Free for EBPAQC members |   AICPA |   May 2013 |   AICPA.org
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This document provides information about the nature and characteristics of cash balance plans, references to the relevant accounting and auditing professional literature, and information about other helpful resources.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined benefit plans, Foundational

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