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Technical

Insurance Company Products Offered to Employee Benefit Plans Logo aicpa

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  EBPAQC |   Free for EBPAQC members |   AICPA |   Dec 2011 |   AICPA.org
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This primer provides an overview of various types of products offered by insurance companies and discusses:

  • trusteeship and custodianship,
  • identifying the various products,
  • allocated vs. unallocated contracts, and
  • reporting
Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Plan investments & fair value, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans: Plan investments & fair value, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans: Plan investments & fair value, Foundational
  • Employee benefit plan auditing: Technical: Multiemployer plans: Plan investments & fair value, Foundational

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