AICPA Issues Technical Practice Aids on Employee Benefit Plans

CPA Letter, The, July, 2007 by Anonymous

The AICPA recently issued three employee benefit plan related Technical Practice Aids to provide guidance in implementing FASB Staff Position AAG INV-1 and SOP 94-4-1, Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans.

* TPA 6931.08, Types of Investments Subject to SOP 94-4, as Amended by FSPAAG INV-1 and SOP 94-4-1.

* TPA 6931.09, Financial Statement Presentation When a Plan Invests in a Common Collective Trust Fund or in a Master Trust That Holds Fully BenefitResponsive Investment Contracts.

* TPA 6931.10, Financial Statement Disclosure Requirements When a Plan Invests in a Common Collective Trust Fund or in a...

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