Changes Are Coming to Employee Benefit Plan Audits

There’s a new Statement on Auditing Standard (SAS) that will be implemented beginning with either the 2020 or 2021 plan year financial statements. SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA is effective for periods ending on or after December

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SECURE Act 2.0 Gaining Momentum

The SECURE Act (Setting Every Community Up for Retirement Enhancement), passed in late 2019, included the most updates to retirement legislation in over a decade. The legislation’s goal was to encourage more Americans to improve their retirement savings. As we noted at that time, the provisions of the SECURE Act

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