Audit and Accounting Guide: Employee Benefit Plans PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Audit and Accounting Guide: Employee Benefit Plans PDF full book. Access full book title Audit and Accounting Guide: Employee Benefit Plans by AICPA. Download full books in PDF and EPUB format.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546479
Category : Business & Economics
Languages : en
Pages : 864
Get Book Here
Book Description
Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546479
Category : Business & Economics
Languages : en
Pages : 864
Get Book Here
Book Description
Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
Author: Bashker D. Biswas
Publisher: Pearson Education
ISBN: 0133481360
Category : Business & Economics
Languages : en
Pages : 410
Get Book Here
Book Description
This book offers guidance for understanding benefits options and plan structures, and making better decisions for your organization. Writing for both HR and finance professionals, internationally respected compensation and benefits professor and consultant Bashker Biswas drills comprehensively into today's most important benefits-related topics and challenges. Employee Benefits Design and Planning covers all this, and much more: Finance and accounting implications of Healthcare benefits Other risk benefits Severance benefits Disability and group life insurance programs Flexible benefits Non-qualified deferred arrangements 409A plans, ESOPs, Money Purchase Pension Plans, Cash Balance Plans, 401(k), 403(b) plans and 457 Plans Employee benefit plan financial reporting, legal compliance, and auditing Employee benefits in mergers and acquisitions Self-funding vs. insurance funding decisions Global employee benefits including umbrella pension plans and multi-national pooling Equity participation in employee benefit plans Biswas introduces and explains key employee benefit metrics and ratios, and demonstrates best practices for forecasting costs and budgeting appropriately. For all compensation professionals, benefits professionals, human resource professionals, accounting professionals, labor attorneys, financial analysts, and finance professionals. Readers will have roles in benefits-related consulting, finance, accounting, and human resource management, both domestic and international.
Author: Jerry S. Rosenbloom
Publisher: McGraw Hill Professional
ISBN: 0071763090
Category : Business & Economics
Languages : en
Pages : 1009
Get Book Here
Book Description
The essential resource for designing and implementing employee benefits—bringing you up to date on critical new industry changes For nearly three decades, HR professionals and consultants have depended on The Handbook of Employee Benefits for authoritative answers to their questions about designing and implementing competitive employee benefits packages. Covering everything from general objectives to costs, this classic reference brings you up to date on critical changes driven by legislative developments, such as the new health-care reform law enacted by the passing of the Patient Protection and Affordable Care Act. The seventh edition of The Handbook of Employee Benefits features the knowledge and insights of the leading scholars and practitioners in the field. Filled with new and updated information and real-world examples, this edition focuses on health and group benefits: Health Benefits: health-care reform’s impact on employee benefits, new approaches to cost containment, how to access quality care, consumer-driven health-care plan designs along with dental, behavioral, prescription, and long-term care programs Life Insurance: group term, universal life, and corporate-owned life programs Work/Life Programs: traditional time off and family leave, child and elder care, and assistance for education, financial planning, and voluntary benefits Social Insurance Programs: Social Security, Medicare, and workers’ and unemployment compensation programs Group and Health Benefit Plan Financial Management: federal tax laws, funding health benefit plans—insured, self-funded, and captive arrangements Employee Benefit Administration: flexible benefit plans, fiduciary liability issues, and communications Issues of Special Interest: retiree welfare benefits, small company benefits, multiemployer plans, and international employee benefit planning An innovative, efficient employee benefit program has become one of the primary prerequisites to success in today’s lean business battleground. The Handbook of Employee Benefits provides the knowledge and tools you need to create plans that benefit the greatest number of employees, while allowing employers to maintain fiscal integrity and competitive advantage.
Author: Jay Conison
Publisher: West Academic Publishing
ISBN: 9780314150837
Category : Electronic books
Languages : en
Pages : 0
Get Book Here
Book Description
This authoritative coverage provides the background needed to acquire a thorough understanding of employee benefits law. Text covers plan finance and taxation; economic aspects; regulations; ERISA (Employee Retirement Income Security Act) legislative background; vesting; participation, accrual, and non-interference; distribution; employee securities; employee stock ownership plans; preemption; nondiscrimination; and plan termination.
Author: Jerry S. Rosenbloom
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 520
Get Book Here
Book Description
M->CREATED
Author: Ivelisse Berio LeBeau
Publisher: Bureau of National Affairs (BNA)
ISBN: 9781682670583
Category : Deferred compensation
Languages : en
Pages :
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 84
Get Book Here
Book Description
Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309219175
Category : Medical
Languages : en
Pages : 256
Get Book Here
Book Description
In 2010, an estimated 50 million people were uninsured in the United States. A portion of the uninsured reflects unemployment rates; however, this rate is primarily a reflection of the fact that when most health plans meet an individual's needs, most times, those health plans are not affordable. Research shows that people without health insurance are more likely to experience financial burdens associated with the utilization of health care services. But even among the insured, underinsurance has emerged as a barrier to care. The Patient Protection and Affordable Care Act (ACA) has made the most comprehensive changes to the provision of health insurance since the development of Medicare and Medicaid by requiring all Americans to have health insurance by 2016. An estimated 30 million individuals who would otherwise be uninsured are expected to obtain insurance through the private health insurance market or state expansion of Medicaid programs. The success of the ACA depends on the design of the essential health benefits (EHB) package and its affordability. Essential Health Benefits recommends a process for defining, monitoring, and updating the EHB package. The book is of value to Assistant Secretary for Planning and Evaluation (ASPE) and other U.S. Department of Health and Human Services agencies, state insurance agencies, Congress, state governors, health care providers, and consumer advocates.
Author:
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 696
Get Book Here
Book Description
Author: Ronald J. Burke
Publisher: Edward Elgar Publishing
ISBN: 1783471700
Category : Business & Economics
Languages : en
Pages : 392
Get Book Here
Book Description
øCorporate Wellness Programs offers contributions from international experts, examining the planning, implementation and evaluation of wellness initiatives in organizations, and offering guidance on how to introduce these programs in to the workplace.
