Agenda

8:30 AM – 8:35 AM
Welcome & Opening Announcements

8:35 AM – 9:25 AM
In the Rearview: Lessons from Peer Review
Peer review is an inevitable part of a firm’s ecosystem, but the process runs most smoothly when simple mistakes are avoided. Join us for a better understanding of the peer review process, including tips for anticipating mistakes and evaluating resources to aid in ongoing practice monitoring. 
Randy Dummer, CPA – Owner, Member, HHM CPAs, Cleveland, TN
Credits: 1.0 A&A
LAUNCH

9:25 AM – 10:15 AM
A Case Study in Planning & Risk Assessment
Discuss the process in the case of an ERISA Section 103(a)(3)(C) audit from the planning stage to risk assessment, evaluation of a SOC 1 report and possible impacts on audit plan procedures and more.
Jackie Riegling – Audit Senior Manager, Deloitte & Touche LLP, Troy
Credits: 1.0 A&A
LAUNCH

10:25 AM – 11:15 AM
The Auditor’s Guide to Plan Documents and Compliance Testing 
In order to meet IRS and Department of Labor (DOL) standards, EBPs must undergo a series of compliance tests each year, based on specifications within each individual Plan Document. Discover which compliance tests are most common as well as which tests apply to different plan types and the plan documentation required for each. Plus, we’ll investigate the impact of common testing failures and how to resolve them.
Amanda Grafilo, CPA – Audit Senior Manager, Plante Moran, Macomb
Staci Tobe, CPA – Audit Senior Manager, Plante Moran, Detroit
Credits: 1.0 A&A
LAUNCH

11:15 AM – 12:05 PM
A Statement on Audit Standard AU-C Section 703
Last year implementation began for SAS No. 136 (AU-C Section 703) which clarified sponsor and auditor responsibilities and made changes to the basis of opinion section for EBPs subject to ERISA. Take the lessons learned from initial implementation and run with them as we unpack best practices for applying relevant plan provisions, linking to audit response and handling engagement letters, acceptance, and management responsibilities.
Jackie Riegling – Audit Senior Manager, Deloitte & Touche LLP, Troy
Credits: 1.0 A&A
LAUNCH

12:05 PM – 12:55 PM
Break for Lunch

12:55 PM – 1:45 PM
Analyze This: Errors in Reporting & Communications
Even small errors on retirement plans have implications for reporting and subsequent communications. Find out which errors are most common and how to correct them using the IRS Employee Plans Compliance Resolution System (EPCRS). Plus, take a deep dive into less common audit findings and prohibited transactions with guidance on how to manage them appropriately.
Gary Remer, CPA, Esq. – Member/Attorney, Dawda, Mann, Mulcahy & Sadler, PLC, Bloomfield Hills
Paul Walter, CPA – Managing Partner, Walter, Boesky & Associates, PC, Southfield
Credits: 1.0 A&A
LAUNCH

1:45 PM – 3:15 PM
DOL Update: The U.S. Department of Labor & You 
The U.S. Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) is responsible for enforcing the rules which govern benefit plan manager conduct. Review tips and best practices for keeping clients compliant, satisfying audits and what to expect from the EBSA in the months ahead.
Marcus Aron, CPA, CGMA – Chief, Division of Accounting Services, Employee Benefits Security Administration, U.S. Department of Labor, Washington, D.C
Credits: 1.8 A&A
LAUNCH

3:25 PM – 4:25 PM
An Expert Opinion: Q&A Session
Employee Benefit Plans (EBP) underwent significant changes once again with the recent passage of the SECURE Act 2.0 provisions. Bring your burning questions about all things EBP to our expert panel for informed solutions and guidance on these provisions and other areas of challenge.
Marcus Aron, CPA, CGMA – Chief, Division of Accounting Services, Employee Benefits Security Administration, U.S. Department of Labor, Washington, D.C
Jayme Moerdyke, CPA – Senior Manager, Plante Moran, Southfield 
Moderator: Gary Remer, CPA, Esq. – Member/Attorney, Dawda, Mann, Mulcahy & Sadler, PLC, Bloomfield Hills
Credits: 1.2 A&A
LAUNCH

4:25 PM
Program Adjourns