Concurrent Session Online
EBP2009. Don't Take A Gamble When Dealing with Major Plan Changes (Mergers, Spinoffs, Terminations)
Differentiate and understand the GAAP treatment, impact to financial reporting and related nuances for:
Mergers
Terminations
Trustee and recordkeeper changes and
Spinoffs
Learning Objectives:
- Identify the GAAP and tax treatment for mergers, terminations and spinoffs
- Define the impact to financial reporting for mergers, terminations and spinoffs
- Identify audit procedures relating to mergers, terminations and spinoffs
- Recall considerations for changes in trustees and recordkeepers
Date/Time
Nov 9
4:45 PM–6:00 PM
CPE Credits
1.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
3-5 Years in the Profession
Advanced Preparation
None