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Technical

Employee Benefit Plans - Parties in Interest and Prohibited Transactions Logo aicpa

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

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

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Prohibited transactions/tax considerations, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans: Parties-in-interest/prohibited transactions, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans: Parties-in-interest/prohibited transactions, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans: Parties-in-interest/prohibited transactions, Foundational
  • Employee benefit plan auditing: Technical: ESOPs: Parties-in-interest/prohibited transactions, Foundational

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