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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
Session Tags
Knowledge for the Audit Professional